Full Judgment
IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE1T DAY OF OCTOBER20139TH ASWINA, 1935 WP(C).No. 24019 of 2013 (B) ---------------------------- PETITIONER(S)/PETITIONER: ------------------------------------------------ UNITED SPIRITS LTD. UNIT PALAKKAD, KANJIKODE, PALAKKAD REP BY ITS GENERAL MANAGER MR.S.KESAVAN BY ADVS.SRI.RAJU K.MATHEWS SRI.M.P.VINOD RESPONDENT(S)/RESPONDENTS: ---------------------------------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD-678001 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, PALAKKAD-678001 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(APPEALS) ERNAKULAM-PIN-682015 BY GOVERNMENT PLEADER SMT.SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON0110-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24019 of 2013 (B) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 :- A TRUE COPY OF THE REPLY DTD245/2013 IN RESPECT OF THE ASSESSMENT YEAR200708 EXHIBIT P2 :- A TRUE COPY OF THE ASSESSMENT ORDER
NO.3101126/2007- 08 DTD315/2013 IN RESPECT OF THE ASSESSMENT YEAR- 2007-08 EXHIBIT P3 :- A TRUE COPY OF THE APPEAL NO1792013 IN RESPECT OF THE ASSESSMENT YEAR200708 EXHIBIT P3(a) :- A TRUE COPY OF THE STAY PETITION FILED ALONG WITH P3 EXHIBIT P3(b) :- A TRUE COPY OF THE PETITION FOR OUT OF TURN HEARING OF P3 APPEAL EXHIBIT P4 :- A TRUE COPY OF THE APPEAL NO1802013 IN RESPECT OF THE ASSESSMENT YEAR200809 EXHIBIT P4(a) :- A TRUE COPY OF THE STAY PETITION FILED ALONG WITH P4 EXHIBIT P4(b) :- A TRUE COPY OF THE PETITION FOR OUT OF TURN HEARING OF P4 APPEAL EXHIBIT P5 :- A TRUE CPY OF THE APPEAL NO1812013 IN RESPECT OF THE ASSESSMENT YEAR200910 EXHIBIT P5(a) :- A TRUE COPY OF THE STAY PETITION FILED ALONG WITH P5 EXHIBIT P5(b) :- A TRUE COPY OF THE PETITION FOR OUT OF TURN HEARING OF P5 APPEAL EXHIBIT P6 :- A TRUE COPY OF THE APPEAL NO1822013 IN RESPECT OF THE ASSESSMENT YEAR201011 EXHIBIT P6(a) :- A TRUE COPY OF THE STAY PETITION FIELD ALONG WITH P6 EXHIBIT P6(b) :- A TRUE COPY OF THE PETITION FOR OUT OF TURN HEARING OF P6 APPEAL EXHIBIT P7 :- A TRUE COPY OF THE APPEAL NO1832013 IN RESPECT OF THE ASSESSMENT YEAR201112 EXHIBIT P7(a) :- A TRUE COPY OF THE STAY PETITION FILED ALONG WITH P7 EXHIBIT P7(b) :- A TRUE COPY OF THE PETITION FOR OUT TURN HEARING OF P7 APPEAL EXHIBIT P8 :- A TRUE COPY OF THE ORDER
IN TA NO332010 EXHIBIT P9 :- A TRUE COPY OF THE DEMAND NOTICE DTD239/2013 IN RESPECT OF THE ASSESSMENT YEAR200809 WP(C) NO. 24019/2013 EXHIBIT P9(a) :- A TRUE COPY OF THE DEMAND NOTICE DTD239/2013 IN RESPECT OF THE ASSESMENT YEAR200809 EXHIBIT P9(b) :- A TRUE COPY OF THE DEMAND NOTICE DTD239/2013 IN RESPECT OF THE ASSESSMENT YEAR200910 EXHIBIT P9(c) :- A TRUE COPY OF THE DEMAND NOTICE DTD239/2013 IN RESPECT OF THE ASSESSMENT YEAR201011 EXHIBIT P9(d) :- A TRUE COPY OF THE DEMAND NOTICE DTD239/2013 IN RESPECT OF THE ASSESSMENT YEAR201112 RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 24019 OF2013------------------------------------ Dated this the 1st day of October, 2013 JUDGMENT
The petitioner has filed Exts.P3, P4, P5, P6 and P7 appeals against the orders of assessment for the assessment years 2007-'08 to 2011-'12. The appeals are accompanied by Exts.P3(a), P4(a), P5(a), P6(a) and P7(a) petitions for stay. The petitioner is aggrieved by Ext.P9 series demand notices served on it in the meanwhile.
2. I direct the third respondent to consider Exts. P3 (a), P4(a), P5(a), P6(a) and P7(a) petitions with notice to the petitioner within a period of one month. The coercive steps pursuant to Ext.P9 series notices shall be put on hold in the meanwhile.
3. The petitioner shall produce a copy of the Writ Petition with the judgment before the third respondent for compliance. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE ncd