High Court Kerala High Court

P.G.Sankaranarayanan Nair vs The Deputy Commissioner … on 18 December, 2008

Kerala High Court
P.G.Sankaranarayanan Nair vs The Deputy Commissioner … on 18 December, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 37342 of 2008(U)


1. P.G.SANKARANARAYANAN NAIR
                      ...  Petitioner

                        Vs



1. THE DEPUTY COMMISSIONER (APPEALS)
                       ...       Respondent

2. THE COMMERCIAL TAX OFFICER,

3. TAHSILDAR (RR) PATHANAMTHITTA

4. THE VILLAGE OFFICER, KULANADA.

                For Petitioner  :SRI.  K.SHAJ

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :18/12/2008

 O R D E R
                                   K.M.JOSEPH, J.
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                            WP.(C) No.37342 of 2008
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                    Dated this the 18th day of December, 2008

                                      JUDGMENT

Petitioner challenges Exts.P7 and P8 demand notices.

2. I heard learned counsel for the petitioner and the learned

Government Pleader.

3. Learned counsel for the petitioner submits that Exts.P5 and

P6 are appeals filed against the assessment orders. In regard to Ext.P5 there

is delay and the petitioner filed a delay condonation petition.

The writ petition is disposed of as follows:

In regard to Ext.P5, if the petitioner files an application seeking

stay within one week from today, there will be a direction to the first

respondent to consider and take a decision on the application for

condonation of delay filed in Ext.P5 and if the delay is condoned, there will

be a further direction to the first respondent to consider and take a decision

on the application for stay within one month from the date of filing of the

application. There will also be a direction that if the petitioner files an

application for stay in Ext.P6 within one week from today, the first

respondent will consider and take a decision on the same within one month

from the date of filing of the application. Till such time as a decision is

WPC. 37342/2008. 2

taken, recovery steps will be kept in abeyance. Needless to say, if the

petitioner does not file applications seeking stay, recovery proceedings can

be proceeded with.

(K.M. JOSEPH, JUDGE)

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