Kerala High Court
M/S.Paragon Polymer Products Pvt Ltd vs The Asst. Commissioner (Assessment) on 17 August, 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
WEDNESDAY, THE 17TH DAY OF AUGUST 2016/26TH SRAVANA, 1938
WP(C).No. 27087 of 2016 (I)
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PETITIONER:
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M/S.PARAGON POLYMER PRODUCTS PVT LTD.,
PB NO 61, PARAGON BUILDIGS,
SREENIVASA IYER ROAD, CHALUKUNNU,
KOTTAYAM-686 001,
REPRESENTED BY ITS MANAGING DIRECTOR, SAJAN K. THOMAS.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT(S):
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1. THE ASST. COMMISSIONER (ASSESSMENT)
SPECIAL CIRCLE,
DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAN- 686 001.
2. THE DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM- 686 001
BY SENIOR GOVERNMENT PLEADER SRI C.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17-08-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WP(C).No. 27087 of 2016 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT. P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.
EXT. P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
EXT. P3 COPY OF OBJECTION FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
EXT. P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT.
EXT. P5 COPY OF RECONCILIATION STATEMENT OF THE PETITIONER.
EXT. P6 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT.
EXT. P7 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
P.S.TO JUDGE
K.V.
A.M. SHAFFIQUE, J.
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W.P.(C) No.27087 of 2016
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Dated this the 17th day of August, 2016
JUDGMENT
Petitioner has approached this Court seeking for a direction to the first respondent to consider and pass appropriate orders in Ext.P7. Ext.P7 is an application for rectification filed by the petitioner in respect of Ext.P4 an assessment order, pointing out that there is error apparent on the face of record. Petitioner has approached this Court, since the demand has been made pursuant to Ext.P4.
2. Having regard to the fact that Ext.P7 is a statutory application filed for rectifying the error apparent on the face of record, it will only be appropriate to direct the first respondent to dispose of the same within a time frame.
Accordingly, this writ petition is disposed of as under:
(i) The first respondent shall consider Ext.P7 and pass an appropriate order within one month from the date of receipt W.P.(C) No.27087 of 2016 -2- of a copy of this judgment.
(ii) Until such time, recovery proceedings pursuant to Ext.P4 shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE JUDGE Scl/17.08.2016