Kerala High Court
Unknown vs By Advs.Sri.C.A.Chacko on 9 December, 2016
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
MONDAY, THE 22ND DAY OF JANUARY 2018 / 2ND MAGHA, 1939
WP(C).No. 2229 of 2018
PETITIONER(S)
M/S. INDIANA MERCHANDISE
REPRESENTED BY ITS MANAGING PARTNER, SHAMEER DAWOOD,
S/O. DAWOOD, AGED 42 YEARS, CHAMAVILA, KALLAMBALAM,
THIRUVANANTHAPURAM - 695 605.
BY ADVS.SRI.C.A.CHACKO
SMT.C.M.CHARISMA
RESPONDENT(S):
1. DEPUTY COMMISSIONER (APPEALS)
THIRUVANANTHAPURAM - 695 001.
2. THE COMMERCIAL TAX OFFICER
COMMERCIAL TAX OFFICE, MINI CIVIL STATION, ATTINGAL,
THIRUVANANTHAPURAM - 695 101.
R SR.BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-01-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 2229 of 2018 (C)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 9/12/2016
ISSUED BY 2ND RESPONDENT FOR THE YEAR 2013-14.
EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 9/12/2016
ISSUED BY 2ND RESPONDENT FOR THE YEAR 2014-15.
EXHIBIT P3 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT
AGAINST EXT.P1 ORDER.
EXHIBIT P4 TRUE COPY OF STAY PETITION FILED ALONG WITH EXT.
P3 APPEAL BEFORE 1ST RESPONDENT.
EXHIBIT P5 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT
AGAINST EXT.P2 ORDER.
EXHIBIT P6 TRUE COPY OF STAY PETITION FILED ALONG WITH EXT.
P5 APPEAL BEFORE 1ST RESPONDENT.
( TRUE COPY )
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.2229 of 2018
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Dated this the 22nd day of January, 2018
J U D G M E N T
Challenging Exts.P1 and P2 assessment orders under the Kerala Value Added Tax Act, the petitioner preferred Exts.P3 and P5 appeals before the first respondent. Exts.P4 and P6 are the applications for stay preferred by the petitioner in the appeals. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeals.
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.2229 of 2018 2 and identical matters, the writ petition is disposed of directing the appellate authority to consider and pass orders on the applications for stay preferred by the petitioner in the appeals, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by the orders impugned in the appeals shall be deferred by the respondents concerned.
Sd/-
P.B.SURESH KUMAR, JUDGE.
Kvs/-
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