Kerala High Court
M/S Parle Agro Pvt. Ltd vs Assistant Commissioner (Assessment) on 4 July, 2016
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY, THE 24TH DAY OF MARCH 2017/3RD CHAITHRA, 1939
WP(C).No. 10052 of 2017 (F)
---------------------------
PETITIONER:
-----------
M/S PARLE AGRO PVT. LTD.,
5/188, MEPPARAMBA PIRAYIRI.P.O.,
PALAKKAD, REPRESENTED BY ITS MANAGER
ACCOUNTS SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENTS:
------------
1. ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE COMMERCIAL TAXES,
PALAKKAD - 678 001.
2. THE DEPUTY COMMISSION (APPEALS),
COMMERCIAL TAXES, PALAKKAD - 678 001.
3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
PALAKKAD - 678 001.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24-03-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
mbr/
WP(C).No. 10052 of 2017 (F)
---------------------------
APPENDIX
PETITIONERS' EXHIBITS:
EXT. P1 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO.32090580088/MAY 2016 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 4.7.2016.
EXT. P2 : PHOTOSTAT COPY OF ORDER IN KVATA 116/2016
DATED 27.2.2017 ISSUED BY THE SECOND RESPONDENT.
EXT. P3 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR MAY
2016 DATED 22.3.2016.
EXT. P4 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR MAY 2016.
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY//
P.S. TO JUDGE
mbr/
K. VINOD CHANDRAN, J
- - - - - - - - - - - - -- - - - - - - - - - - - - - - -
W.P(C) No. 10052 of 2017 F
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 24th day of March, 2017
J U D G M E N T
Ext.P1 is the assessment order passed against the petitioner for the assessment year 2016-17. Against this order, petitioner filed Ext.P3 appeal, which is accompanied by Exts.P4 stay petition before the 3rd respondent. Appeal and stay petition are pending before the 3rd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.
2. In the above circumstances, it is directed that the appellate authority, the 3rd respondent herein, consider and dispose of Ext.P4 stay application within a period of two months from the date of receipt of a certified copy of this judgment and the coercive proceedings be stayed until WPC.No. 10052/2017 : 2 : such orders are passed, which order shall determine the matter thereafter.
The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter.
Sd/-
(K. VINOD CHANDRAN, JUDGE)
jma //true copy//
P.A to Judge