Kerala High Court
M/S. Parle Agro Private Limited vs Assistant Commissioner (Assessment) on 4 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
TUESDAY, THE 19TH DAY OF JULY 2016/28TH ASHADHA, 1938
WP(C).No. 23855 of 2016 (F)
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PETITIONER(S):
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M/S. PARLE AGRO PRIVATE LIMITED,
5/188, MEPPARAMBA PIRAYIRI P.O,
PALAKKAD, MUMBAI- 400 099,
REPRESENTED BY ITS MANAGER ACCOUNTS
SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
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 GOVT. PLEADER SMT.LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 19-07-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 23855 of 2016 (F)
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO.32090580088/ MAY2016 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD
DATED 04-07-2016.
EXHIBIT P2 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL
FILED BY THE PETITIONER BEFORE THE SECOND
RESPONDENT FOR MAY2016 DATED 14-07-2016.
EXHIBIT P3 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR
MAY 2016.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.M. SHAFFIQUE, J.
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W.P. (C) No. 23855 of 2016
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Dated this, the 19th day of July, 2016
J U D G M E N T
Petitioner has filed Ext.P2 appeal before the 2nd respondent and along with the appeal, petitioner has also filed an application for stay as Ext.P3. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount 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, the recovery can be kept in abeyance.
Accordingly, this writ petition is disposed of as under:
(i) The 2nd respondent shall consider the stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of the judgment.
W.P(C) No.23855/16 -:2:-
(ii) In the meantime, the demand made pursuant to Ext.P1 shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE, JUDGE Rp19/07/2016 //True Copy// P.S to Judge