Kerala High Court
M/S. Parle Agro Pvt. Ltd vs Assistant Commissioner (Assessment) on 27 March, 2017
Author: Shaji P.Chaly
Bench: Shaji P.Chaly
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
FRIDAY,THE 21ST DAY OF APRIL 2017/1ST VAISAKHA, 1939
WP(C).No. 14205 of 2017 (A)
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PETITIONER :
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M/S. PARLE AGRO PVT. LTD.,
5/188 MEPPARAMBA PIRAYIRI.P.O., PALAKKAD,
MUMBAI-400 099, REPRESENTED BY ITS MANAGER
ACCOUNTS SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
BY ADVS.SRI.PREMJIT NAGENDRAN
SRI.N.S.SHAJI
RESPONDENT(S):
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1. ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, COMMERCIAL TAXES,
PALAKKAD-678 001
2. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, PALAKKAD-678 001
R1 & R2 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21-04-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).NO.14205/2017
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE ASSESSMENT ORDER NO.32090580088/JUNE 2016 ISSUED BY
THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
27/03/2017
P2 COPY OF THE ASSESSMENT ORDER NO.32090580088/JULY 2016 ISSUED BY
THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
27/03/2017
P3 COPY OF THE ASSESSMENT ORDER NO.32090580088/AUGUST 2016 ISSUED
BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
27/03/2017
P4 COPY OF THE ASSESSMENT ORDER NO.32090580088/SEPTEMBER 2016
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD
DATED 27/03/2017
P5 COPY OF THE ASSESSMENT ORDER NO.32090580088/OCTOBER 2016 ISSUED
BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
27/03/2017
P6 COPY OF THE ASSESSMENT ORDER NO.32090580088/NOVEMBER 2016
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD
DATED 27/03/2017
P7 COPY OF THE ASSESSMENT ORDER NO.32090580088/DECEMBER 2016
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD
DATED 27/03/2017
P8 COPY OF THE ASSESSMENT ORDER NO.32090580088/JANUARY 2017 ISSUED
BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD DATED
27/03/2017
P9 COPY OF THE ASSESSMENT ORDER NO.32090580088/FEBRUARY 2017
ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD
DATED 27/03/2017
P10 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR JUNE 2016 DATED 17/04/2017
P11 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR JULY 2016 DATED 17/04/2017
P12 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR AUGUST 2016 DATED 17/04/2017
2/-
-2-
WP(C).NO.14205/2017
P13 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR SEPTEMBER 2016 DATED
17/04/2017
P14 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR OCTOBER 2016 DATED 17/04/2017
P15 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR NOVEMBER 2016 DATED 17/04/2017
P16 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR DECEMBER 2016 DATED 17/04/2017
P17 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR JANUARY 2017 DATED 17/04/2017
P18 COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR FEBRUARY 2017 DATED 17/04/2017
P19 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR JUNE 2016
P20 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR JULY 2016
P21 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR AUGUST 2016
P22 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR SEPTEMBER 2016
P23 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR OCTOBER 2016
P24 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR NOVEMBER 2016
P25 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR DECEMBER 2016
P26 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR JANUARY 2017
P27 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT FOR FEBRUARY 2017
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
sts P.A.TO JUDGE
SHAJI P.CHALY, J.
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W.P.(C).No.14205 of 2017
==Dated== == == == == == == == ==
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this the 21st day of April, 2017
JUDGMENT
Aggrieved by Exts.P1 to P9 assessments under the KVAT Act 2003, the petitioner has submitted Exts.P10 to P18 appeals and Exts.P19 to P27 stay applications. While so, it is apprehended by the petitioner that coercive action will be taken to recover the tax as per the orders of assessment. It is thus seeking appropriate directions, this writ petition is filed.
Having heard the learned counsel for the petitioner and the learned Government Pleader, perusing the documents and pleadings, there will be a direction to the 2nd respondent to consider Exts.P19 to P27 stay applications and attain finality to the same, after providing opportunity of hearing to the petitioner, within a month. Till such time coercive action, if any, shall be kept in abeyance.
Sd/-
SHAJIJUDGE P.CHALY, rsr