Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE22D DAY OF MAY20141ST JYAISHTA, 1936 WP(C).No. 12820 of 2014 (B) ---------------------------- PETITIONER : -------------------- M/S. KALYAN RESIDENCY18315A, NEAR NEW BUS STAND, KOYILANDY KOZHIKODE DISTRICT673305 REPRESENTED BY ITS MANAGING PARTNER AJAIKUMAR. BY ADVS.SRI.THOMAS ABRAHAM DR.K.P.PRADEEP RESPONDENTS: ------------------------ 1. STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO TAXES CO-OPERATIVE DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM695001.
2. COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, KOYILANDY KOZHIKODE673305.
3. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAX KOZHIKODE673006. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2205-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 12820 of 2014 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1: COPY OF THE ASSESSMENT ORDER
NO.3211113826/09-10 DATED2412.13 ISSUED UNDER KGST FOR THE YEAR200910 BY THE2D RESPONDENT. P1(A): COPY OF THE MODIFIED ASSESSMENT ORDER
NO.32111138226/09-10 DATED271.14 ISSUED UNDER KGST FOR THE YEAR200910 BY THE2D RESPONDENT. P2: COPY OF THE ASSESSMENT ORDER
NO. 32111138226/09-10 DATED2412.13 ISSUED UNDER KVAT FOR THE YEAR200910 BY THE2D RESPONDENT. P3: COPY OF THE MEMORANDUM OF APPEAL DATED172.14 FILED AGAINST. EXT.P1.ASSESSMENT ORDER
(KGST) FOR THE YEAR200910 BEFORE THE3D RESPONDENT. P4: COPY OF THE MEMORANDUM OF APPEAL DATED172.14 FILED AGAINST EXT. P2 ASSESSMENT ORDER
(KVAT) FOR THE YEAR200910 BEFORE THE3D RESPONDENT. P4(A): COPY OF THE PETITION DATED172.14 TO CONDONE THE DELAY IN FILING EXT. P4 APPEAL IN RELATION TO EXT. P2 ORDER
FOR THE YEAR200910 (KVAT) FILED BEFORE THE3D RESPONDENT. P5: COPY OF THE PETITION DATED135.14 TO STAY THE DEMAND IN RELATION TO EXT.P1 ORDER
AS MODIFIED IN EXT.P1(A) ORDER
FOR THE YEAR200910 (KGST) FILED BEFORE THE3D RESPONDENT. P5(A): COPY OF THE PETITION DATED135.14 TO STAY THE DEMAND IN RELATION TO EXT.P2 ORDER
FOR THE YEAR200910(KVAT) FILED BEFORE THE3D RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL. --------------------------------------- //TRUE COPY// P.A. TO JUDGE BP K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12820 of 2014 - - - - - - - - - - - - - - - - Dated 22nd May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT
Exts.P1 to P2 are the assessment orders passed against the petitioner for the year 2009- 10. Against these orders, petitioner filed Exts.P3 to P4 appeals, which are accompanied by Exts.P5 and P5(a) stay petitions and also Ext.P4 (a) application to condone thirteen days' delay in filing appeals, before the 3rd respondent. Appeals and stay petitions are pending before the 3rd respondent. In the meanwhile, coercive proceedings have been initiated. It is in these circumstances, the writ petition has been filed.
2. In the above circumstances, it is directed that the appellate authority, the 3rd respondent herein, shall dispose of Exts.P5 and P5(a) stay applications within a period of one month from today and the coercive proceedings be WP(C).12820/14 2 stayed until such orders are passed, which order shall determine the matter thereafter.
3. Petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 3rd respondent for compliance. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//