Remanded

M/S.Modern Sanitary v. the Assistant Commissioner (Assmt)&Another

Kerala HC4 Jan 2017WP(C)/17/2017

Case brief

AI extract

What is this about?

In this writ petition filed against revenue authorities for initiating coercive proceedings, the Court directed the Deputy Commissioner (Appeals) to dispose of the pending stay application within two months and stay coercive proceedings until orders are passed.

What did the court decide?

Stayed coercive proceedings and directed the 2nd respondent to dispose of the stay application within two months.

M/S.Modern Sanitary Vs the Assistant Commissioner… — Writ and Judicial Review | Kerala HC (2017)

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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 K.VINOD CHANDRAN

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WEDNESDAY, THE 4TH DAY OF JANUARY 2017/14TH POUSHA, 1938

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WP(C).No. 17 of 2017 (B)

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PETITIONER :

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M/S.MODERN SANITARY, DOOR.NO.XXXV/1477, CHETTUPUZHA BUILDING, KURUPPAM ROAD, THRISSUR, REPRESENTED BY ITS PROPRIETOR SEBASTIAN MATHEW.

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BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN

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RESPONDENT(S):

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1. THE ASSISTANT COMMISSIONER II (ASSMT), O/O. THE ASSISTNT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR -680 004.

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2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM -682 015.

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BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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sts

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WP(C).No. 17 of 2017 (B)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT P1 TRUE COPY OF ASSESSMENT ORDER NO.32080710565/2011-12 DATED 30.11.2016. EXT P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM.29 DATED 19.12.2016. EXT P3 TRUE COPY OF THE STAY PETITIONER IN FORM NO.30 DATED 19.12.2016. RESPONDENT(S)' EXHIBITS: NIL -----------------------------------------

/TRUE COPY/

P.A.TO JUDGE

sts

K. VINOD CHANDRAN, J.

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=====================

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W.P.(C) No.17 of 2017 - B

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====================== Dated this the 04^th day of January, 2017

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J U D G M E N T

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Ext.P1 is the assessment order passed against the

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petitioner for the year 2011-12. Against which, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 2^nd respondent. Appeal and stay petition are pending before the 2^nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

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In the above circumstances, it is directed that the

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appellate authority, the 2^nd respondent herein, shall dispose of Ext.P3 stay application, within a period of two months from today and the coercive proceedings be stayed until such orders

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W.P.(C) No.17 of 2017 - B

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are passed, which order shall determine the matter thereafter.

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The writ petition is disposed of.

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Sd/-

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K. VINOD CHANDRAN,

JUDGE

SB/04/01/2017

// true copy //

P.A to Judge

M/S.Modern Sanitary v. the Assistant Commissioner (Assmt)&Another

Case brief

What is this about?

What did the court decide?

M/S.Modern Sanitary v. the Assistant Commissioner (Assmt)&Another

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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