IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 21677 of 2010(H)
1. M/S.ANOOP ASSOCIATES, 27/3706 D,
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER, SQUAD NO.VIII
... Respondent
2. THE COMMERCIAL TAX OFFICER,
3. THE DEPUTY COMMISSIONER (APPEALS)
4. STATE OF KERALA REPRESENTED BY THE
For Petitioner :SRI.S.SHYAM
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :13/07/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 21677 OF 2010
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Dated this the 13th July, 2010
J U D G M E N T
Challenging Ext.P5 order passed by the first respondent ,
imposing penalty, Ext.P6 appeal along with an interlocutory
application for early hearing have been filed before the third
respondent . Even though the amount covered by Ext. P5 has
been satisfied by the petitioner, further proceedings have been
pursued by the second respondent issuing Ext.P9 notice for
effecting assessment under Section 25 of the K.V.A.T. Act, which
hence is under challenge.
2. Considering the facts and circumstances, the third
respondent is directed to consider Ext .P6 appeal and pass final
orders thereon, in accordance with law , after giving an
opportunity of hearing to the petitioner, as expeditiously as
possible at any rate within two months from the date of receipt of
a copy of the judgment. It is made clear that all further
W.P.(C) No. 21677 OF 2010
2
proceedings pursuant to Ext.P9 for effecting the assessment
shall be kept in abeyance till such final orders are passed on
Ext.P6 appeal.
The Writ Petition is disposed of.
P.R. RAMACHANDRA MENON,
JUDGE.
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