Kerala High Court
Pilot Smith (India) Pvt.Ltd vs The Dy. Commissioner (Appeals) on 11 March, 2011
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
WEDNESDAY, THE 13TH DAY OF JUNE 2012/23RD JYAISHTA 1934
WP(C).No. 13663 of 2012 (G)
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PETITIONER:
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PILOT SMITH (INDIA) PVT.LTD
REP.BY MG. DIRECTOR SHEEN ANTONY, KALLETTUMKARA P.O.
THRISSUR DIST.
BY ADV. SRI.M.K.DILEEP KUMAR
RESPONDENTS:
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1. THE DY. COMMISSIONER (APPEALS)
DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM
ERNAKULAM DIST-682013
2. ASST. COMMISSIONER(ASSESSMENT)
SPECIAL CIRCLE, DEPT OF COMMERCIAL TAXES
THRISSUR DIST-680004
BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13-06-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13663 of 2012 (G)
APPENDIX
PETITIONER'S EXHIBITS:
PI:- COPY OF THE ASSESSMENT ORDER DTD 13/10/2010 PASSED BY THE 2ND
RESPONDENT IMPOSING REVERSE TAX
P2:- COPY OF THE DEMAND NOTICE DTD 25/2/2011 FOR RS.3,96,794 ISSUED
BY THE SECOND RESPONDENT.
P3:- COPY OF THE APPEAL DTD 11/3/2011 FILED BEFORE THE IST RESPONDENT
BY THE PETITIONER
P4:- COPY OF THE PETITIONER DTD 11/3/2011 SEEKING URGENT HEARING OF THE
APPEAL DATED 11-3-2011 FILED BEFORE THE FIRST RESPONDENT.
P5:- COPY OF THE PETITION DTD 11/3/2011 SEEKING STAY OF THE IMPUGNED
TAX RECOVERY FILED BEFORE THE FIRST RESPONDENT
P6:- COPY OF THE CHEQUE DTD 15/3/2012 FOR RS.75,000/- ISSUED BY THE
PETITIONER.
RESPONDENTS' EXHIBITS: NIL
//TRUE COPY//
PA TO JUDGE
Scl.
P.R. RAMACHANDRA MENON, J.
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W.P.(C). No. 13663 of 2012
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Dated this the 13th day of June, 2012
JUDGMENT
Ext.P1 assessment order is under challenge in Ext.P3 appeal preferred before the first respondent. Though the petitioner has also preferred Ext.P5 petition for stay, no orders have been passed thereon so far. The petitioner is constrained to approach this Court because of the coercive proceedings pursued in the meanwhile, in spite of the fact that the petitioner has satisfied a sum of Rs.75,000/-(Rupees Seventy five thousand) vide Ext.P6 cheque dated 15.3.2012.
2. Heard the learned Government Pleader as well.
3. After hearing both the sides, the writ petition is disposed of, directing the first respondent to consider and pass appropriate orders on Ext.P5 petition for stay in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext.P2 shall be kept in abeyance till such time. W.P.C. No. 13663 of 2012 -2-
The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the 1st respondent for further steps.
P.R. RAMACHANDRA MENON, JUDGE.
Kp/-