The Court issued a direction to the second respondent to decide the petitioner's stay application within one month, staying recovery proceedings until then.
Direction to the second respondent to decide the stay application within one month; recovery proceedings stayed pending the decision.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
FRIDAY, THE 16TH DAY OF MAY 2014/26TH VAISAKHA, 1936
WP(C).No. 12035 of 2014 (D)
PETITIONER :
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P.S.SAJAN LEGAL TECH PILE FOUNDATIONS, IX/193, PULIMOOTIL HOUSE, UDAYAMPEROOR P.O., PIN 682 307.
BY ADV. SRI.M.K.SUBHAKARAN
RESPONDENTS :
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1. COMMERCIAL TAX OFFICER,(WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM 682 015
2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015
3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION KAKKANAD 682 030.
BY GOVERNMENT PLEADER MANOJ P. KUNJACHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
BP
WP(C).No. 12035 of 2014 (D)
APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: COPY OF THE ASSESSMENT ORDER 2009-10. EXHIBIT P2: COPY OF THE APPEAL MEMORANDUM AND APPLICATION BEFORE THE 2ND RESPONDENT FOR URGENT HEARING AND STAY OF COLLECTION. EXHIBIT P3: COPY OF REVENUE RECOVERY NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT 1968 ISSUED BY 3RD RESPONDENT RESPONDENT(S)' EXHIBITS : NIL. -----------------------
//TRUE COPY//
P.A. TO JUDGE
BP
A.MUHAMED MUSTAQUE, J.
W.P.(C) No.12035 of 2014
Dated this the 16th day of May, 2014
JUDGMENT
As against Ext.P1 assessment order, the petitioner filed Ext.P2 appeal before the second respondent. The petitioner has also filed Ext.P2(a) application for stay.
Considering the facts and circumstances of the case, there shall be a direction to the second respondent to consider and pass orders on the application for stay filed by the petitioner within a period of one month from the date of receipt of a copy of this judgment. Till then, the recovery proceedings against the petitioner shall stand stayed.
Sd/A.MUHAMED MUSTAQUE, JUDGE
ln
1 issue framed by the court
Whether the recovery proceedings under Section 7 of the Kerala Revenue Recovery Act can be stayed pending consideration of the appeal application.
1 provisions across 1 enactments
P.S.Sajan Legal Tech Pile Foundations
Commercial Tax Officer,(Works Contract), Department of Commercial Taxes Ernakulam
Deputy Commissioner (Appeals) Department of Commercial Taxes, Ernakulam
Inspecting Assistant Commissioner, Department of Commercial Taxes, Civil Station Kakkanad
A.Muhammed Mustaque
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
