Kerala High Court
Marshal Varghese vs State Of Kerla on 3 September, 2014
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
WEDNESDAY, THE 3RD DAY OF SEPTEMBER 2014/12TH BHADRA, 1936
WP(C).No. 23619 of 2014 (B)
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PETITIONER(S):
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MARSHAL VARGHESE
S/O VARGHESE, AREECKAL HOUSE, NAYATHODE P.O
ANGAMALY,ERNAKULAM DISTRICT
BY ADV. SRI.JIJO JOSEPH
RESPONDENT(S):
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1. STATE OF KERLA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM
2. THE DEPUTY COMMISSIONER (APPEALS),
DEPARTMENT COMMERCIAL TAXES, ERNAKULAM
3. THE COMMERCIAL TAX OFFICER, ANGAMALY
4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY,ALUVA
R BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03-09-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C).No. 23619 of 2014 (B)
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APPENDIX
PETITIONERS EXHIBTS:
EXT.P1 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12
DTD.23.01.14 ALONG WITH THE DEMAND OF TAX BY THE 3RD
RESPONDENT.U/S 25(1)
EXT.P2 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13
DTD,10.2.14 ALONG WITH THE NOTICE OF DEMAND BY THE 3RD
RESPONDENT U/S 25(1)
EXT.P3 COPY OF THE STATUTORY APPEAL NO.963-14 DTD.26.3.14 FILED
BY THE PETITIONER IN PURSUANT TO EXT.P1 ORDER BEFORE
2ND RESPONDENT.
EXT.P4 COPY OF THE STATUTORY APPEAL NO.964/14 DTD. 26.3.14 FILED
BY THE PETITIONER IN PURSUANT TO EXT.P2 ORDER BEFORE
THE 2ND RESPONDENT.
EXT.P5 COPY OF THE STAY PETITION DTD.26.3.14 FILED ALONG WITH THE
EXT.P3APPEAL BEFORE THE 2ND RESPONDENT.
EXT.P6 COPY OF THE STAY PETITION DTD.23.6.14 FILED ALONG WITH THE
EXT.P4APPEAL BEFORE THE 2ND RESPONDENT.
EXT.P7 COPY OF THE DELAY CONDONATION PETITION FILED ALONG WITH
THE EXT.P3 STATUTORY APPEALS
EXT.P8 COPY OF THE DELAY CONDONATION PETITION FILED ALONG WITH
THE EXT.P4 STATUTORY APPEALS
EXT.P9 COPY OF THE URGENT HEARING PETITION FILED ALONG WITH
THE EXT.P3 STATUTORY APPEAL.
EXT.P10 COPY OF THE URGENT HEARING PETITION FILED ALONG WITH
THE EXTP.P4 STATUTORY APPEAL.
EXT.P11 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 4TH
RESPONDENT DTD.6.8.14 IN PURSUANT TO EXT.P1
EXT.P12 COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 4TH
RESPONDENT DTD.6.8.14 IN PURSUANT TO EXT.P2
RESPONDENTS EXHIBITS: NIL
// TRUE COPY //
P.A TO JUDGE.
SB
K. VINOD CHANDRAN, J.
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W.P.(C) No. 23619 of 2014 - B
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Dated this the 3rd day of September, 2014
J U D G M E N T
Exts.P1 and P2 are the assessment orders passed against the petitioner for the years 2011-12 and 2012-13 respectively. Against these orders, petitioner filed Exts.P3 and P4 appeals, which are accompanied by Exts.P5 and P6 stay petitions and also Exts.P7 and P8 applications to condone delay in filing appeals, before the 2nd respondent. Appeals and stay petitions are pending before the 2nd 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 2nd respondent herein, shall consider Exts.P7 and P8 delay petitions and pass orders after affording an opportunity of hearing to the petitioner at any rate within a period of one month from today. If delay W.P.(C) No. 23619 of 2014 - B 2 is condoned, then the 2nd respondent shall dispose of Exts.P5 and P6 stay petitions, simultaneously and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter.
Writ petition disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.