IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA No. 513 of 2008()
1. M.B.ANIL,
... Petitioner
Vs
1. THE DEPUTY COMMISSIONER (APPEALS),
... Respondent
2. THE SALES TAX OFFICER,
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.B.MOHANLAL
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.M.JOSEPH
Dated :03/03/2008
O R D E R
H.L.DATTU, C.J. & K.M.JOSEPH, J.
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W.A.No.513 of 2008
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Dated, this the 3rd day of March, 2008
JUDGMENT
H.L.Dattu, C.J.
Aggrieved by Ext.P5 revenue recovery notice issued by the third
respondent to recover the amounts due under Ext.P1 assessment order,
the petitioner was before this Court in W.P.(C) No.6106 of 2008.
2. Admittedly, the petitioner has filed an appeal against Ext.P1
assessment order. Since there is delay in filing the appeal, the petitioner
has also filed an application for condonation of delay. There is no interim
order passed by the first appellate authority granting any interim order
staying the order of assessment passed by the assessing authority.
Further, the petitioner has not even filed an application for grant of an
interim order before the first appellate authority. Since the order of
assessment is alive, it is expected of the assessing authority to execute
that order and recover the amounts due from the petitioner. In that
view of the matter, the learned Single Judge is justified in rejecting the
petitioner’s request for grant of an interim order staying the recovery
proceedings.
W.A.No.513 of 2008
2
3. We do not see any error whatsoever in the orders passed by the
learned Single Judge which would call for our interference in this appeal.
Therefore, the writ appeal requires to be rejected and it is rejected
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.M.JOSEPH)
JUDGE
vns