IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25126 of 2010(M)
1. JINMOL BABU, PROPRIETRIX,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,CIRCLE-11,
... Respondent
2. THE DEPUTY COMMISSIONER(APPEALS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.P.N.DAMODARAN NAMBOODIRI
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :11/08/2010
O R D E R
P.R.RAMACHANDRA MENON, J.
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W.P.(C) No. 25126 OF 2010
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Dated this the 11th day of August, 2010
J U D G M E N T
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The issue involved is as to the correctness and
sustainability of CST assessment in respect of the assessment
year 2005-2006. The petitioner, being aggrieved of Ext.P1
assessment order, has already preferred Ext.P2 appeal along
with Ext.P3 petition to condone the delay in filing the same and
also accompanied by Ext.P4 petition for stay. It is also the case
of the petitioner that the petitioner has received ‘C’ Forms,
copies of which have been produced and marked as Exts.P5 and
P5A. The petitioner is stated as constrained to approach this
Court because of the coercive steps being pursued in the
meanwhile as borne by Ext.P6 notice issued under the Revenue
Recovery Act.
2. Heard the learned Government Pleader as well.
W.P.(C) No.25126/2010 2
3. Considering the facts and circumstances, the 2nd
respondent is directed to consider and pass appropriate orders
on Ext.P3 petition to condone the delay and Ext.P4 petition for
stay, in accordance with law, as expeditiously as possible, at any
rate, within one month from the date of receipt of a copy of this
judgment. It is made clear that till appropriate orders are
passed on the above said interlocutory applications, all further
proceedings pursuant to Ext.P6 shall be kept in abeyance.
The Writ Petition is disposed of as above.
(P.R.RAMACHANDRA MENON, JUDGE)
ps/12/8