Kerala High Court
M/S. Parle Agro Pvt. Ltd vs Assistant Commissioner (Assessment) on 12 April, 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
FRIDAY, THE 27TH DAY OF MAY 2016/6TH JYAISHTA, 1938
WP(C).No. 16036 of 2016 (D)
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PETITIONER(S) :
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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 ADV. SRI.PREMJIT NAGENDRAN
RESPONDENT(S) :
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1. ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, COMMERCIAL TAXES,
PALAKKAD- 678 001.
2. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, KOZHIKODE- 673 002.
3. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, ERNAKULAM- 682 015.
BY GOVERNMENT PLEADER SMT.LILLY.K.T
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 27-05-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 16036 of 2016 (D)
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APPENDIX
PETITIONER(S)' EXHIBITS :
P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
10-11 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT),
PALAKKAD DATED 12.04.2016.
P2 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
11-12 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT),
PALAKKAD DATED 12.04.2016.
P3 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
12-13 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT),
PALAKKAD DATED 12.04.2016.
P4 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
13-14 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT),
PALAKKAD DATED 12.04.2016.
P5 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
14-15 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT),
PALAKKAD DATED 12.04.2016.
P6 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
APRIL 2016 ISSUED BY THE ASSISTANT COMMISSIONER
(ASSESSMENT), PALAKKAD DATED 12.04.2016.
P7 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
MAY 2016 ISSUED BY THE ASSISTANT COMMISSIONER
(ASSESSMENT), PALAKKAD DATED 12.04.2016.
P8 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32090580088/
JUNE 2016 ISSUED BY THE ASSISTANT COMMISSIONER
(ASSESSMENT), PALAKKAD DATED 12.04.2016.
P9 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR 2010-11
DATED 19.04.2016.
P10 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR 2011-12
DATED 19.04.2016.
P11 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR 2012-13
DATED 19.04.2016.
P12 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR 2013-14
DATED 19.04.2016.
P13 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT FOR 2014-15
DATED 19.04.2016.
WP(C).No. 16036 of 2016 (D)
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P14 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR
APRIL 2016 DATED 19.04.2016.
P15 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR MAY 2016
DATED 19.04.2016.
P16 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND RESPONDENT FOR
JUNE 2016 DATED 19.04.2016.
P17 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR 2010-11.
P18 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR 2011-12.
P19 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR 2012-13.
P20 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR 2013-14.
P21 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR 2014-15.
P22 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR APRIL 2015.
P23 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR MAY 2015.
P24 PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT FOR JUNE 2015.
P25 PHOTOSTAT COPY OF THE APPLICATION FILED BY THE PETITIONERS
BEFORE THE SECOND RESPONDENT FOR TRANSFER
DATED 23.04.2016.
P26 PHOTOSTAT COPY OF THE COVERING LETTER WITH
ACKNOWLEDGMENT FILING COPIES OF APPEALS AND STAY
PETITIONS BEFORE THE THIRD RESPONDENT DATED 25.04.2016.
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.M.SHAFFIQUE, J.
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W.P.(C) No.16036 of 2016
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Dated this the 27th day of May, 2016
J U D G M E N T
This writ petition has been filed seeking for stay of further proceedings pursuant to the demand made in pending appeals filed by the petitioner.
2. It is submitted by the learned counsel for the petitioner that the appeals are already heard and reserved for orders. The learned counsel only seeks for some indulgence to stay the recovery proceedings, till the petitioner gets an opportunity to challenge the decision, if he is aggrieved by the same.
Having regard to the aforesaid factual situation, this writ petition is closed. However, the recovery proceedings shall be kept in abeyance for a period of two weeks from the date of receipt of communication of the appellate order.
Sd/-
A.M.SHAFFIQUE, JUDGE.
AV