Kerala High Court
K.S Madhavan Nair vs The Asst. Commissioner(Assessment) on 21 April, 2017
Author: Shaji P. Chaly
Bench: Shaji P.Chaly
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
FRIDAY, THE 21ST DAY OFAPRIL 2017/1ST VAISAKHA, 1939
WP(C).No. 14149 of 2017 (P)
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PETITIONER(S):
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K.S MADHAVAN NAIR
M/S K.S.M SAW MILL TIMBERS,
COLLEGE ROAD, AYILOOR,NEMMARA,
PALAKKAD DISTRICT.
BYADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V. MENON
RESPONDENT(S):
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1. THE ASST. COMMISSIONER(ASSESSMENT)
DEPT. OF COMMERCIAL TAXES,
SPECIAL CIRCLE, PALAKKAD - 678001.
2. THE DEPUTY COMMISSIONER (APPEALS)
DEPARTMENT OF COMMERCIAL TAXES,
PALAKKAD - 678001.
3. THE INSPECTING ASST. COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
PALAKKAD. 678001.
R BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 14149 of 2017 (P)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 COPY OFASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2011-12.
EXHIBIT P2 COPY OFAPPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT.
EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT.
RESPONDENT(S)' EXHIBITS NIL
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// True Copy //
P.A. to Judge
rmm
SHAJI P. CHALY, J.
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W.P.(C).No.14149 of 2017
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Dated this the 21st day of April, 2017
J U D G M E N T
Aggrieved by Ext.P1 order of assessment under the Kerala Value Added Tax Act, 2003 petitioner has submitted Ext.P2 appeal and Ext.P3 stay petition. During the pendency of the appeal and stay petition, Ext.P4 steps are taken, which constraints the petitioner to approach this Court by filing this writ petition.
2. Having heard learned counsel for the petitioner and learned Government Pleader, there will be a direction to the 2nd respondent to take on board Ext.P3 stay application consider the same in accordance with law, after providing an opportunity of hearing to the petitioner and attain finality within a month, till such time coercive action pursuant to Ext.P4 will stand stayed.
Writ petition is disposed of accordingly.
Sd/-
SHAJI P. CHALY JUDGE rmm/22/4/2017