IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 5232 of 2010(D)
1. A.M.JOY, S/O. MATHAI, AGED 36 YEARS,
... Petitioner
Vs
1. THE DEPUTY COMMISSIONER (APPEALS)II,
... Respondent
2. THE COMMERCIAL TAX OFFICER-II,
3. THE INTELLIGENCE OFFICER,
4. UMMER FAROOQUE,
For Petitioner :SRI.V.C.JAMES
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :17/02/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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WP(C) No. 5232 of 2010
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Dated, this the 17th day of February, 2010
J U D G M E N T
As per Ext.P8 common order passed by the first respondent in
Exts.P3 and P7 appeals preferred by the petitioner challenging Exts.P1
and P5 orders in respect of the assessment and penalty, interference
was declined with regard to the penalty; while the assessment has been
modified to the extent as stated in Ext.P8. The petitioner is before this
Court challenging the coercive steps being pursued in the meanwhile,
despite the fact that Ext.P8 order itself is dated 05.02.2010 and that the
same was served to the petitioner only in the last week (about two days
back), whereby the petitioner has been virtually prevented from pursuing
further statutory remedy against Ext.P8.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the petitioner if
aggrieved of Ext.P8 in any manner is to pursue further steps, resorting
to the statutory remedy as provided under the relevant provisions of law.
So as to enable the petitioner to pursue such exercise, this Court finds it
fit and proper to grant some reasonable time; particularly when Ext.P8
was passed just about two weeks back. Accordingly, interference is
WP(C) No.5232/2010
2
declined in the Writ Petition, however reserving the rights and liberties of
the petitioner as above. The recovery proceedings stated as being
pursued against the petitioner shall be kept in abeyance for a period of
one month.
The Writ Petition is disposed of accordingly.
P. R. RAMACHANDRA MENON
JUDGE
dnc