Court deferred revenue recovery proceedings pending the disposal of a pending appeal. The appellate authority was directed to dispose of the appeal within one month.
Revenue recovery proceedings directed to be deferred till disposal of the appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
WEDNESDAY, THE 8TH DAY OF JULY 2015/17TH ASHADHA, 1937
WP(C).No. 20308 of 2015 (K)
PETITIONER(S) :
AMCOBOND, AMMANKOTTIL BUILDINGS, PAMBAKUDA, MOOVATTUPUZHA, PIN-686 667, REPRESENTED BY ITS MANAGING PARTNER SRI.JEEVAN BABY.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENT(S) :
1. COMMERCIAL TAX OFFICER, MUVATTUPUZHA-686 673.
2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015.
3. THE DEPUTY TAHSILDAR (RR), MUVATTUPUZHA-686 673.
BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Msd. ,
WP(C).No. 20308 of 2015 (K)
APPENDIX
PETITIONER(S)' EXHIBITS
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.MUHAMED MUSTAQUE, J.
***************************************************************************** W.P.(C) No.20308 of 2015
****************************************************************************** Dated this the 8th day of July, 2015
JUDGMENT
The petitioner, impugning Revenue Recovery proceedings based on the assessment order, has approached this Court. The petitioner already preferred an appeal and the appeal was heard on 17.6.2015. Therefore, the petitioner submits that the Revenue Recovery proceedings are liable to be deferred till the disposal of the appeal.
In that view of the matter, the Revenue Recovery proceedings initiated against the petitioner are directed to be deferred till the disposal of the appeal. It is made clear that any further proceedings to continue with Revenue Recovery would be depend upon the decision in the appeal. The Appellate Authority is directed to dispose the appeal within one month.
The writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE
ln
1 issue framed by the court
Whether revenue recovery proceedings initiated against a taxpayer liable to be deferred pending the disposal of an appeal filed by the taxpayer against the assessment order.
AMCOBOND
COMMERCIAL TAX OFFICER, MUVATTUPUZHA
THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM
THE DEPUTY TAHSILDAR (RR), MUVATTUPUZHA
A.MUHAMED MUSTAQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
