Disposed

M/S.Friends Furniture and Home Applicanc v. the Commercial Tax Officer

Kerala HC13 Sept 2011WP(C)/24731/2011

Case brief

AI extract

What is this about?

In a writ petition challenging a demand notice issued under the Revenue Recovery Act, the High Court of Kerala directed the Assistant Commissioner (Appeals) to expeditiously decide the stay petition. The court ordered all proceedings pursuant to the challenged demand notice to be kept in abeyance during the pending stay proceedings.

What did the court decide?

Order directed the 2nd respondent to dispose of the stay petition within one month and to keep proceedings under the demand notice in abeyance.

M/S.Friends Furniture and Home Applicanc Vs the… — Banking and Recovery | 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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TUESDAY, THE 13TH SEPTEMBER 2011 / 22ND BHADRA 1933

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WP(C).No. 24731 of 2011(N)

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PETITIONER(S):

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

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M/S.FRIENDS FURNITURE AND HOME APPLIANCE VADAKKEKAD, THRISSUR DISTRICT, REP.BY ITS MANAGING PARTNER, MOHAMMADALI K.M,

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BY ADV. SRI.N.MURALEEDHARAN NAIR

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RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, VALUE ADDED TAX CIRCLE CHAVAKKAD-688004,

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2. THE ASSISTANT COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-688004

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3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, IRINJALAKKUDA-680120

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BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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svs

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W.P.(C). NO.24731/2011

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APPENDIX

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PETITIONER'S EXHIBITS:

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P1: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2010 - 2011 DATED 21/06/2011.

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P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/08/2011.

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P3: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/08/2011.

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P4: COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2010 - 2011 DATED 25/08/2011.

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RESPONDENT'S EXHIBITS: NIL

/TRUE COPY/

P.A. TO JUDGE.

svs

P.R.RAMACHANDRA MENON, J

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W.P.(C)No.24731 of 2011

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-------------------------------------------------DATED THIS THE 13^th DAY OF SEPTEMBER, 2011

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J U D G M E N T

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Being aggrieved of Exhibit P1 assessment order for the assessment year 2010-11 the petitioner preferred Exhibit P2 appeal along with Exhibit P3 stay petition which are pending consideration before the 2^nd respondent. According to the petitioner without regard to the pendency of the above proceedings, Exhibit P4 demand notice has been issued under Section 7of the Revenue Recovery Act by the 3^rd respondent, which made the petitioner to approach this Court.

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Heard the learned Government Pleader as well.

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Considering the facts and circumstances, the Writ Petition is disposed of directing the 2^nd respondent to consider Exhibit P3 petition for stay and pass appropriate orders thereon in accordance with law as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that all proceedings pursuant to Exhibit P4 demand notice shall be kept in abeyance till such time.

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P.R.RAMACHANDRA MENON , JUDGE .

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dsn

M/S.Friends Furniture and Home Applicanc v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/S.Friends Furniture and Home Applicanc v. the Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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