IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 24269 of 2008(L)
1. M/S. KOKAD PHARMACEUTICAL
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE SALES TAX APPELLATE TRIBUNAL,
3. THE DEPUTY TAHASILDAR (R.R)
For Petitioner :SRI.K.J.ABRAHAM
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :19/08/2008
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 24269 OF 2008 L
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Dated this the 19th August, 2008
JUDGMENT
Petitioner has filed Second Appeals against the assessment
orders for the years 2000 – 2001, 2002 – 2003, 2003 – 2004 and
2004 – 2005 before the second respondent Appellate Tribunal.
Petitioner has also filed Ext.P4 series of stay petitions in respect
of the assessment orders for the years 2000 – 2001, 2002 – 2003
& 2003 – 2004. In the meantime, petitioner is faced with
recovery proceedings as far as the assessment orders for the
years 2002 – 2003, 2003 – 2004 and 2004 – 2005. As far as the
assessment for 2004 – 2005 is concerned, it is under Section 17
(d) of the KGST Act. Under Section 17(d), the petitioner has to
pay the entire amount. But, as far as other years are concerned,
petitioner has filed stay petitions. I have heard the learned
Government Pleader also. The Writ Petition is disposed of
directing the second respondent Appellate Tribunal to consider
and take a decision on Ext.P4 series of stay petitions in
WPC. 24269/08 L 2
accordance with law, within a period of three weeks from the
date of receipt of a copy of this Judgment. The recovery
proceedings pursuant to Exts.P5 and P5 (a) in relation to the
assessment years 2002-2003 and 2003 – 2004 will be kept in
abeyance till a decision is taken on Ext.P4 series stay petitions.
Petitioner will produce a copy of this Judgment before the
second respondent Appellate Tribunal as soon as it is made
available to it.
Sd/=
K. M. JOSEPH, JUDGE
kbk.
// True copy//
PS to Judge