Kerala High Court
Unknown vs By Adv.Sri.K.S.Hariharan Nair on 29 November, 2017
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 20TH DAY OF FEBRUARY 2018 / 1ST PHALGUNA, 1939
WP(C).No. 5551 of 2018
PETITIONER(S)
KNR CONSTRUCTIONS LIMITED
KERALA OFFICE, PAMPAMPALLAM, ATTAPPALLAM,
PALAKKAD, PIN 678 621
REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI.PURUSHOTTAM
DASH
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENT(S):
1. THE STATE TAX OFFICER
STATE GST DEPARTMENT, PALAKKAD- 678 001
2. THE DY.COMMISSIONER (APPEALS)
COMMERCIAL TAXES, PALAKKAD- 678 001
3. INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, PALAKKAD-678 001
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 5551 of 2018 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBITP1 COPY OF ASSESSMENT ORDER DATED 29-11-2017 FOR
THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P2 COPY OF APPEAL MEMORANDUM DATED 17-01-2018
AGAINST EXT.P1
EXHIBITP3 COPY OF STAY PETITION 09-02-2018 IN EXT.P2 APPEAL
EXHIBITP4 COPY OF RR NOTICE DATED 09-02-2018 ISSUED BY THE
3RD RESPONDENT
(true copy) Sd/- P.S. to Judge
P.B.SURESH KUMAR, J.
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W.P.(C) No.5551 of 2018
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Dated 20th February, 2018.
JUDGMENT
Challenging Ext.P1 assessment order under the Central Sales Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeal.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar WPC No.5551 of 2018 2 and identical matters, the writ petition is disposed of directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned.
SD/-
P.B.SURESH KUMAR, JUDGE.
tgs