Kerala High Court
Unknown vs By Adv.Sri.K.S.Hariharan Nair on 22 December, 2017
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
FRIDAY, THE 2ND DAY OF MARCH 2018 / 11TH PHALGUNA, 1939
WP(C).No. 7163 of 2018
PETITIONER(S)
KNR CONSTRUCTIONS LIMITED,
KERALA OFFICE, PAMPAMPALLM, ATTAPPALLM, PALAKKAD,
PIN-678621, REPRESENTED BY ITS AUTHORIZED SIGNATORY,
SRI.PURUSHOTTAM DASH.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENT(S):
1. COMMERCIAL TAX OFFICER,
WORKS CONTRACT, PALAKKAD-678001.
2. THE DY.COMMISSIONER (APPEALS),
COMMERCIAL TAXES, PALAKKAD-678001.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 7163 of 2018 (U)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1- COPY OF ASSESSMENT ORDER DATED 22/12/2017 FOR
THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2- COPY OF APPEAL MEMORANDUM DATED 12/02/2018
AGAINST EXT.P1.
EXHIBIT P3- COPY OF STAY PETITION 12/02/2018 IN EXT.P2 APPEAL.
RESPONDENT'S EXHIBITS : NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
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W.P.(C.) No.7163 of 2018
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Dated this the 2nd day of March, 2018
JUDGMENT
Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeal.
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 and identical matters, the writ petition is disposed of W.P.(C).No. 7163/2018 2 directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned.
Sd/-
P.B.SURESH KUMAR JUDGE SKS