High Court Kerala High Court

M/S.A.A.Crushing Unit vs Commercial Tax Officer on 3 December, 2009

Kerala High Court
M/S.A.A.Crushing Unit vs Commercial Tax Officer on 3 December, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 34775 of 2009(N)


1. M/S.A.A.CRUSHING UNIT,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

3. INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :03/12/2009

 O R D E R
                        C.K.ABDUL REHIM, J.

                      ------------------------------
                     W.P.(C).No.34775 OF 2009
                      ------------------------------

             Dated this the 3rd day of December, 2009


                            J U D G M E N T

———————-

1. Since Ext.P2 statutory appeal filed against Ext.P1

assessment, with respect to the year 2007-08, is pending

consideration and disposal before the statutory appellate authority

(2nd respondent), I am of the opinion that the writ petition can be

disposed of on issuing necessary directions to that authority.

2. The 2nd respondent is directed to consider and pass orders

on Ext.P3 stay petition filed along with the appeal after affording an

opportunity of hearing to the petitioner, as early as possible, at any

rate within a period of one month from the date of receipt of a copy of

this judgment.

3. The respondents are restrained from proceeding with

further steps of recovery of the amounts covered under Ext.P1, which

is initiated pursuant to Ext.P5 and P6 demand notices, till the 2nd

respondent passes orders as directed above.

4. The 2nd respondent is also directed to take steps for an

early disposal of the appeal, thereafter.

C.K.ABDUL REHIM, JUDGE.

okb