Kerala High Court
M/S. Kurikkal Glass & Plywoods vs Asst. Commissioner-Ii (Audit ... on 28 September, 2007
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY,THE 7TH DAY OF APRIL 2014/17TH CHAITHRA, 1936
WP(C).No. 9902 of 2014 (K)
---------------------------
PETITIONER :
--------------------------
M/S. KURIKKAL GLASS & PLYWOODS,
7/544, OYITTY ROAD, KOZHIKODE,
REPRESENTED BY M. MOHAMMED, MANAGING PARTNER.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SRI.MAHESH V.MENON
RESPONDENT(S):
----------------------------
1. ASST. COMMISSIONER-II (AUDIT ASSESSMENT),
DEPARTMENT OF COMMERCIAL TAXES,
KOZHIKODE.PIN-673 001
2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
NOORANI, PALAKKAD,REPRESENTED BY ITS SECRETARY-678 004
BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07-04-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).No. 9902 of 2014 (K)
---------------------------------------
APPENDIX
PETITIONER(S)' EXHIBITS
-------------------------------------
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT
FOR 2005-06 DATED 28-09-2007
EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED DEPUTY COMMISSIONER
(APPEALS) DATED 02-03-2013
EXHIBIT P3 COPY OF SECOND APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT DATED 11/09/2013
EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT DATED 11/09/2013
RESPONDENT(S)' EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
sts
P.R. RAMACHANDRA MENON J.
~~~~~~~~~~~~~~~~~~~~~~
W.P.(C) No. 9902 of 2014
~~~~~~~~~~~~~~~~~~~~~
Dated, this the 7th day of April, 2014
JUDGMENT
Being aggrieved of Exts. P1 assessment order passed by the first respondent for the assessment year 2005 - '06, though the petitioner filed statutory appeal, it did not turn to be fruitful, as borne by Exts. P2. In the said circumstances, the petitioner preferred Ext. P3 second appeal along with Exts. P4 petition for stay, which are pending consideration before the second respondent.
2. The grievance of the petitioner is that, without any regard to the pendency of the proceedings as above, the respondents are proceeding with coercive steps, which hence is sought to be intercepted in this writ petition.
3. Heard the learned Government Pleader as well.
4. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P4 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 stated as being pursued against the petitioner shall be kept in abeyance till such time. W.P.(C) No. 9902 of 2014 : 2 :
Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
The Writ Petition is disposed of.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd