Kerala High Court
M/S. Modern Food Industries (India) ... vs The Asst. Commissioner on 31 December, 2013
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 12TH DAY OF MARCH 2014/21ST PHALGUNA, 1935
WP(C).No. 7016 of 2014 (B)
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PETITIONER:
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M/S. MODERN FOOD INDUSTRIES (INDIA) LIMITED,
(A UNIT OF HINDUSTAN UNILEVER LTD) EDAPPALLY,
COCHIN,REPRESENTED BY ITS AUTHORISED, SIGNATORY
SRI. K.RAVINDRAN NAIR
BY ADVS.SRI.ANIL D. NAIR
SRI.SREEJITH R.NAIR
SMT. SULEKHA BEEVI C.S.
SMT. ROSIE ATHULYA JOSEH
RESPONDENTS:
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1. THE ASST. COMMISSIONER, COMMERCIAL TAXES,
SPECIAL CIRCLE-III,ERNAKULAM - 682 030.
2. THE DEPUTY COMMISSIONER (APPEALS)
ERNAKULAM - 682 030.
3. INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, ERNAKULAM - 682 030.
4. THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY (TAXES),
SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 12-03-2014, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
BP
WP(C).No. 7016 of 2014 (B)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 : TRUE COPY OF THE ORDER DATED 31.12.2013 FOR THE
YEAR 2006-07 ISSUED TO THE PETITIONER BY THE
FIRST RESPONDENT.
EXHIBIT P2 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT.
EXHIBIT P3 : TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT.
EXHIBIT P4 : TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED
25.02.2014 ISSUED TO THE PETITIONER BY THE THIRD
RESPONDENT
RESPONDENT(S)' EXHIBITS : NIL.
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//TRUE COPY//
P.A. TO JUDGE
BP
P.R. RAMACHANDRA MENON, J.
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W.P.(C). No. 7016 of 2014
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Dated this the 12th day of March, 2014
JUDGMENT
Being aggrieved of Ext.P1 assessment order passed by the first respondent, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps as borne by Ext.P4 which hence is sought to be intercepted by this Court.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 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.P4 shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps. The writ petition is disposed of as above.
P.R. RAMACHANDRA MENON, JUDGE.
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