Kerala High Court
M/S.Parle Agro Pvt. Ltd vs Assistant Commissioner (Assessment) on 30 July, 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
MONDAY, THE 22ND DAY OF AUGUST 2016/31ST SRAVANA, 1938
WP(C).No. 27588 of 2016 (W)
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PETITIONER(S) :
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M/S.PARLE AGRO PVT. LTD.,
5/188, MEEPPARAMBA PIRAYIRI. P.O,PALAKKAD,
MUMBAI 400 099, REPRESENTED BY ITS MANAGER ACCOUNTS
SIVAKUMAR CHAKKITIYIL THAZHATHETIL.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENT(S) :
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1. ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD 678 004.
2. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES KOTTAYAM AT ERNAKULAM 682 015.
BY SR. GOVERNMENT PLEADER SRI. C.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 22-08-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 27588 of 2016 (W)
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APPENDIX
PETITIONER(S)' EXHIBITS :
EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/2015-16 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 30-07-2016.
EXHIBIT P2 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT
FOR 2015-16 DATED 12-08-2016.
EXHIBIT P3 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT
FOR 2015-16.
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.M.SHAFFIQUE, J.
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W.P (C) No. 27588 of 2016
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Dated this the 22nd day of August, 2016
J U D G M E N T
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 demanded pursuant to 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 month from the date of receipt of a copy of this judgment.
ii) In the meantime, the demand made pursuant to Ext.P1 assessment order shall be kept in abeyance.
A.M.SHAFFIQUE JUDGE DMR/-