Kerala High Court
M/S.Parle Agro Pvt.Ltd vs Assistant Commissioner (Assessment) ... on 10 June, 2016
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 23RD DAY OF JUNE 2016/2ND ASHADHA, 1938
WP(C).No. 21229 of 2016 (C)
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PETITIONER(S):
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M/S.PARLE AGRO PVT.LTD.,
5/188 MEPPARAMBA PIRAYIRI. P.O.,
PALAKKAD, MUMBAI- 400 099,
REPRESENTED BY ITS MANAGER ACCOUNTS
SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENT(S):
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1. ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE
COMMERCIAL TAXES,
PALAKKAD-688001
2. THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES KOTTAYAM AT ERNAKULAM
PIN-682 015.
BY GOVERNMENT PLEADER SMT.LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 21229 of 2016 (C)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.
32090580088/APRIL 2016 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 10.6.2016
P2 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR APRIL
2016 DATED 17.06.2016.
P3 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR APRIL
2016.
RESPONDENT(S)' EXHIBITS NIL
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//TRUE COPY//
PA TO JUDGE
bka/-
A.M. SHAFFIQUE, J.
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W.P.(C) No. 21229 of 2016
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Dated this the 23rd day of June, 2016
JUDGMENT
Petitioner has filed Ext.P2 appeal as well as Ext.P3 application for stay before the 2nd respondent. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount in terms of Ext.P1 assessment order.
2. Having regard to the fact that an appeal is pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petition on merits within a specified time and in the meantime, recovery can be kept in abeyance.
Accordingly, this writ petition is disposed of as under:
i) The 2nd respondent shall consider Ext.P3 stay petition filed along with the appeal within a period of one W.P.(C) No. 21229 of 2016 -2- month from the date of receipt of a copy of this judgment.
ii) In the meantime, the demand made in terms of Ext.P1 assessment order shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE JUDGE Scl/23.06.2016