Disposed

P.D.Shajan v. Commercial Tax Officer-I

Kerala HC12 Jun 2015WP(C)/16702/2015

Case brief

AI extract

What is this about?

The Court issued procedural directions regarding the hearing timeline for delay condonation and stay applications in pending tax appeals and ordered a deferral of revenue recovery proceedings pending the outcome of the stay petitions.

What did the court decide?

Direction to consider delay applications within one month; stay applications within a further month if delay is condoned; deferral of revenue recovery proceedings.

P.D.Shajan Vs Commercial Tax Officer-I — Civil Procedure and Limitation | Kerala HC (2015)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

¶4

FRIDAY, THE 12TH DAY OF JUNE 2015/22ND JYAISHTA, 1937

¶5

WP(C).No. 16702 of 2015 (K)

¶6

PETITIONER(S):

¶7

P.D.SHAJAN, (PROPRIETOR), ST. XAVIER'S SAND, MATTOOR, KALADY - 683 574.

¶8

BY ADVS.SRI.K.S.HARIHARAN NAIR SRI.BIJOY CHANDRAN

¶9

RESPONDENT(S):

¶10

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

¶11

1. COMMERCIAL TAX OFFICER-I, ANGAMALY - 683 573.

¶12

2. DEPUTY COMMISSIONER (APPEALS),

¶13

COMMERCIAL TAXES, ERNAKULAM - 682 015.

¶14

3. DEPUTY TAHSILDAR (REVENUE RECOVERY)

¶15

TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR - 683 542.

¶16

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN

¶17

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

¶18

12-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶19

msv/

¶20

WP(C).No. 16702 of 2015 (K)

¶21

APPENDIX

¶22

PETITIONER(S)' EXHIBITS

¶23

P1: COPY OF THE ASSESSMENT ORDER DATED 29.06.2012 FOR THE YEAR 2008-09.

¶24

P1A : COPY OF THE ASSESSMENT ORDER DATED 28.12.2012 FOR THE YEAR 2009-10.

¶25

P2: COPY OF APPEAL MEMORANDUM AGAINST EXT.P1.

¶26

P2A : COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 (A).

¶27

P3: COPY OF THE STAY PETITION FILED IN EXT P2.

¶28

P3A : COPY OF THE STAY PETITION FILED IN EXT P2 (A).

¶29

P4: COPY OF NOTICE DATED 26.03.2015 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT P1.

¶30

P4 A: COPY OF THE NOTICE DATED 26.03.2015 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT P1(A).

¶31

RESPONDENT(S)' EXHIBITS:

NIL

//TRUE COPY//

P.S.TO JUDGE

Ms v/

A.MUHAMED MUSTAQUE, J.

¶37

*******************************************************

¶38

W.P.(C) No.16702 of 2015

¶39

*******************************************************

¶40

Dated this the 12^th day of June, 2015

¶41

JUDGMENT

¶42

The petitioner, impugning Exts.P1 and P1(a) assessment orders, filed Exts.P2 and P2(a) appeals before the second respondent. In the appeals, the petitioner filed delay condonation applications along with stay applications.

¶43

Considering the facts and circumstances, following directions are issued:

¶44

The delay applications shall be considered within one month. If the delay is condoned, the stay applications shall be considered within a further period of one month. To work out the above relief, revenue recovery proceedings shall be deferred till the disposal of the stay applications.

¶45

Sd/-

¶46

A.MUHAMED MUSTAQUE, JUDGE

¶47

P.D.Shajan v. Commercial Tax Officer-I

Case brief

What is this about?

What did the court decide?

P.D.Shajan v. Commercial Tax Officer-I

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Santhosh P.Jose Vs Mr.T.R.Narayanankutty

M.C.Chacko Vs Mr.Ajith Patel

Jacob J.Joseph Vs v.S.Senthil

Sobhana Vs Kunjupillai

K.v.Viswanathan Vs Assistant Commissioner

M/S.R F Mobikes (India) Pvt.Ltd Vs Assistant Commissioner