High Court Kerala High Court

Bipha Drug Laboratories vs The Assistant Commissioner … on 11 March, 2010

Kerala High Court
Bipha Drug Laboratories vs The Assistant Commissioner … on 11 March, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 7869 of 2010(G)


1. BIPHA DRUG LABORATORIES,
                      ...  Petitioner

                        Vs



1. THE ASSISTANT COMMISSIONER (KVAT),
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. THE INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.V.P.SUKUMAR

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :11/03/2010

 O R D E R
                      P.R.RAMACHANDRA MENON, J
                     ---------------------------
                          W.P(C) No. 7869 of 2010-G
                    ----------------------------
                Dated this the 11th day of March, 2010.

                               J U D G M E N T

Being aggrieved of Ext.P1 assessment order passed by the

first respondent in respect of assessment year 2004-05, the petitioner

has preferred Ext.P2 appeal before the second respondent, along with

Ext.P3 petition to condone the delay and also Ext.P4 application for stay.

The petitioner is constrained to approach this Court by virtue of Ext.P5

revenue recovery notice issued by the third respondent invoking the

machinery under the Kerala Revenue Recovery Act, for realization of the

amount stated as due under Ext.P1, without any regard to the pendency

of the proceedings.

2. Heard the learned Government Pleader as well.

3. Considering the facts and circumstances, the second

respondent is directed to consider and pass appropriate orders on Ext.P3

and P4 interlocutory applications 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 Ext.P4 petition for stay, all further proceedings pursuant to

Ext.P5 shall be kept in abeyance.

The Writ Petition is disposed of.

P.R.RAMACHANDRA MENON, JUDGE
ab