Disposed

Sibil Raj v. the Sales Tax Officer, Iind Circle.Alpy.

Kerala HC1 Sept 2011WP(C)/2187/2006

Case brief

AI extract

What is this about?

The Kerala High Court disposed of a writ petition by directing the third respondent, the Sales Tax Appellate Tribunal, to finally decide the pending appeal and pass appropriate orders within three months, despite the status of the appeal being unknown.

What did the court decide?

Directed the third respondent to pass final orders on the pending appeal within three months.

Sibil Raj Vs the Sales Tax Officer, Iind Circle.Alpy. — Income Tax | Kerala HC (2011)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON

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THURSDAY, THE 1ST SEPTEMBER 2011 / 10TH BHADRA 1933

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WP(C).No. 2187 of 2006(I)

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-------------------------

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PETITIONER:

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SIBIL RAJ, PADMA COMMUNICATIONS, MUALCKAL, ALAPUZHA.

BY ADV. SRI.A.KUMAR

RESPONDENTS:

THE SALES TAX OFFICER, SECOND CIRCLE, ALAPUZHA.

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THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM.

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KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM.

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THE DEPUTY TAHSILDAR, REVENUE RECOVERY, ALAPUZHA.

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BY SR. GOVERNMENT PLEADER ADV. SHRI V.K. SHAMSUDEEN.

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 2187 of 2006(I)

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APPENDIX

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PETITIONER'S EXHIBITS

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EXT.P1	:	TRUE COPY OF THE ASSESSMENT ORDER DATED 4.1.2005 PASSED BY THE 1ST RESPONDENT.
EXT.P2	:	TRUE COPY OF THE ORDER IN APPEAL PASSED BY THE 2ND RESPONDENT DATED 29.10.2005
EXT.P3	:	TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 7.1.2006 SUBMITTED BEFORE THE HON'BLE KERALA SALES TAX APPELLATE TRIBUNAL.
EXT.P4	:	TRUE COPY OF THE STAY PETITION SUBMITTED BEFORE THE HON'BLE KERALA SALES TAX APPELLATE TRIBUNAL.
EXT.P5	:	TRUE COPY OF THE DEMAND NOTICE DATED 17.01.2006 U/S.7 ISSUED BY THE 4TH RESPONDENT.

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/TRUE COPY/

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P.S. TO JUDGE.

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P.R. RAMACHANDRA MENON J.

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W.P (C) No. 2187 OF 2006

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Dated, this the 1^st September, 2011

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J U D G M E N T

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Ext.P1 assessment order passed by the first respondent

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was subjected to challenge in appeal, wherein some modifications was made as per Ext.P2. Being aggrieved of the same, the petitioner preferred Ext. P3 appeal along with Ext. P4 stay petition before the third respondent. The writ petition was necessitated to be filed because of the coercive proceedings taken by the 4^th respondent resorting to the remedy under the Revenue Recovery Act.

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When the matter came up for consideration on 24.01.2006, it was adjourned by one week, also granting interim stay till then. When the matter was posted before the Court subsequently on 01.09.2008 it was not taken up. It is seen that

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no further steps were taken to bring up the matter for further consideration. The outcome of Ext.P3 appeal is not known.

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Heard the learned Government Pleader as well.

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W.P (C) No. 2187 OF 2006

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The writ petition is disposed of, directing the third respondent to pass final orders on Ext.P3 appeal, if the same is still pending consideration. The proceedings shall be finalised as above, in accordance with law, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of the judgment.

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P. R. RAMACHANDRA MENON, JUDGE

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Sibil Raj v. the Sales Tax Officer, Iind Circle.Alpy.

Case brief

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Sibil Raj v. the Sales Tax Officer, Iind Circle.Alpy.

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