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Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 2007

Kerala High Court
Cherian C.Kottapuram vs The Commercial Tax Officer on 11 December, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 36620 of 2007(H)


1. CHERIAN C.KOTTAPURAM,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER, MAVELIKKARA.
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),

                For Petitioner  :SRI.PHILIP T.VARGHESE

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :11/12/2007

 O R D E R
                     ANTONY DOMINIC, J.
                    ===============
                 W.P.(C) NO. 36620 OF 2007 H
                =====================

         Dated this the 11th day of December, 2007

                         J U D G M E N T

Aggrieved by Exts. P1 and P1(a) assessment orders,

petitioner filed appeals, which are Exts.P2 and P2(a) before the

2nd respondent. It is evident from Ext.P3 that the appeals were

posted for hearing to 24/09/2007 and it is the specific contention

of the counsel for the petitioner that the appeals were heard on

24/9/07 and orders are reserved. In the meanwhile, revenue

recovery proceedings have been initiated and the notices issued

under the Revenue Recovery Act are Exts. P5, P5(a) and P6. It is

in these circumstances, this writ petition has been filed.

2. As stated by the counsel for the writ petitioner,

appeals have been heard as early as on 24/9/07 and if that be

so, 2nd respondent ought to have rendered its order soon

thereafter. This has not been done and on the other hand,

coercive action is being initiated and that does not appear to be

proper.

3. Therefore, I direct that the 2nd respondent shall pass

final orders in Exts. P2 and P2(a) appeals, which were already

WPC 36620/07
:2 :

heard on 24/9/07. This the 2nd respondent shall do within four

weeks from the date of production of a copy of this judgment.

4. In the meantime, further proceedings pursuant to

Exts. P5, P5(a) and P6 shall be deferred for six weeks.

Petitioner shall produce a copy of this judgment before the

2nd respondent for compliance.

ANTONY DOMINIC, JUDGE.

Rp

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