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Kerala High Court

M/S. Grishi Mango Products & Exports (P) ... vs The Commercial Tax Officer on 4 June, 2015

Author: A.Muhamed Mustaque

Bench: A.Muhamed Mustaque

        

 
IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                               PRESENT:

                   THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

                 THURSDAY, THE 4TH DAY OF JUNE 2015/14TH JYAISHTA, 1937

                                  WP(C).No. 15325 of 2015 (M)
                                  -----------------------------------------




PETITIONER(S):
----------------------

        1. M/S. GRISHI MANGO PRODUCTS & EXPORTS (P) LTD.
            20/21, TIRUNAGAR COLONY, ABDULKAREEN STREET,
            ERODE-638 001, TAMIL NADU,
            REPRESENTED BY ITS MANAGING DIRECTOR, PRATHAP SINGH.

        2. PRATHAP SINGH,
            20/A-37, 1ST MAIN ROAD, JAI NAGAR,
            ARUMBAKKAM, CHENNAI.

            BY ADVS.SRI.HARISANKAR V. MENON
                         SMT.MEERA V.MENON

RESPONDENT(S):
-------------------------

        1. THE COMMERCIAL TAX OFFICER,
            2ND CIRCLE, PALAKKAD-678 001.

        2. THE DISTRICT COLLECTOR
            CHENNAI. 600 001.

             BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN


            THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
            ON 04-06-2015, THE COURT ON THE SAME DAY DELIVERED THE
            FOLLOWING:


PJ

WP(C).No. 15325 of 2015 (M)
----------------------------------------

                                            APPENDIX

PETITIONER(S)' EXHIBITS
-------------------------------------

P1-        COPY OF ORDER ISSUED BY THE 2ND RESPONDENT.

P1(A)- COPY OF ORDER ISSUED BY THE 2ND RESPONDENT.

P2-       COPY OF LETTER FILED BEFORE THE 1ST RESPONDENT.

RESPONDENT(S)' EXHIBITS
---------------------------------------

          NIL.

                                                        / TRUE COPY /


                                                        P.S. TO JUDGE

PJ



                   A.MUHAMED MUSTAQUE, J.
           *******************************************************
                       W.P.(C) No.15325 of 2015
           *******************************************************
                  Dated this the 4th day of June, 2015

                                JUDGMENT

Petitioners challenge the proceedings initiated under the Central Revenue Recovery Act. The petitioners want to challenge the assessment and penalty orders before the Appellate Authority. The petitioners seek direction to the first respondent to issue certified copy of the order and also suspend coercive steps against them till they exhaust alternative remedy.

2. Learned Government Pleader submits that the assessment order has been served on the second petitioner on 8.12.2014. However, penalty order was served on 10.1.2015.

3. Learned counsel for the petitioners refutes the above submission and submits that no order has been served on him.

In view of the pendency of the application for certified copy, there shall be a direction to the first respondent to issue certified copy to the petitioners within a period of two weeks. In view of the above relief, all coercive steps against the petitioners shall be kept in abeyance for a period of two months.

The writ petition is disposed of as above.

Sd/-

A.MUHAMED MUSTAQUE, JUDGE ln