Kerala High Court
M/S. Parle Agro Pvt. Ltd vs Assistant Comiissioner (Assessment) on 12 April, 2016
Author: P.V.Asha
Bench: P.V.Asha
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE SMT. JUSTICE P.V.ASHA
FRIDAY, THE 22ND DAY OF APRIL 2016/2ND VAISAKHA, 1938
WP(C).No. 15389 of 2016 (W)
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PETITIONER:
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M/S. PARLE AGRO PVT. LTD
5/188 MEPPARAMBA PIRAYIRI P.O.,
PALAKKAD, MUMBAI-400099, REPRESENTED BY ITS
MANAGER ACCOUNTS
SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENTS:
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1. ASSISTANT COMIISSIONER (ASSESSMENT)
SPECIAL CIRCLE, COMMERCIAL TAXES,
PALAKKAD-678001.
2. THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES KOZHIKODE-673002.
R BY GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
RKC
WP(C).No. 15389 of 2016 (W)
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APPENDIX
PETITIONER'S EXHIBITS
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EXHIBIT-P1: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/10-11
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P2: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/11-12
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P3: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/12-13
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P4: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/13-14
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P5: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/14-15
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P6: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/APRIL
2016 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD
DATED 12.04.2016.
EXHIBIT-P7: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/MAY 2016
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P8: PHOTOSTAT COPY OF THE ASSESSMENT NO.32090580088/JUNE 2016
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
12.04.2016.
EXHIBIT-P9: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2010-11 DATED 19.04.2016.
EXHIBIT-P10: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2011-12 DATED 19.04.2016.
EXHIBIT-P11: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2012-13 DATED 19.04.2016.
EXHIBIT-P12: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2013-14 DATED 19.04.2016.
EXHIBIT-P13: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2014-15 DATED 19.04.2016.
EXHIBIT-P14: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR APRIL 2016 DATED
19.04.2016.
EXHIBIT-P15: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR MAY 2016 DATED
19.04.2016.
WP(C).No. 15389 of 2016 (W) 2.....
EXHIBIT-P16: PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR JUNE 2016 DATED
19.04.2016.
EXHIBIT-P17: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2010-11.
EXHIBIT-P18: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2011-12.
EXHIBIT-P19: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2012-13.
EXHIBIT-P20: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2013-14.
EXHIBIT-P21: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2014-15.
EXHIBIT-P22: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR APRIL 2015.
EXHIBIT-P23: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR MAY 2015.
EXHIBIT-P24: PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR JUNE 2015.
RESPONDENTS' EXHIBITS: NIL
RKC
TRUE COPY
PA TO JUDGE
P.V.ASHA, J.
W.P.(C) No.15389 of 2016
Dated this the 22nd day of April, 2016
JUDGMENT
Aggrieved by Exts.P1 to P8 assessment orders, the petitioner has submitted Exts.P9 to P16 appeals under section 55 of the KVAT Act. He has also filed Exts.P17 to P24 stay petitions. It is submitted that revenue recovery proceedings are initiated.
2. I heard the learned counsel appearing for the petitioner and the learned Government Pleader as well.
3. In the circumstances of the case, there shall be a direction to the 2nd respondent to entertain the appeals- Exts.P9 to P16 and to consider and pass orders on the stay petitions-Exts.P17 to P24 within a period of one month from the date of receipt of a copy of this judgment. Till such time coercive proceedings, if any, on the basis of the assessment orders shall be kept in abeyance.
The writ petition is disposed of.
Sd/-
P.V.ASHA JUDGE rkc