Ms.Brothers Metals vs The Commercial Tax Officer on 7 January, 2011

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 492 of 2011(J)


1. MS.BROTHERS METALS, KALPETTA
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER, KALPETTA-
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.P.RAGHUNATH

                For Respondent  : No Appearance

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

 Dated :07/01/2011

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

                  = = = = = = = = = = = =
                   WP(C).No.492 of 2011-J.
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               Dated this the 7th January, 2011.

                      J U D G M E N T

Aggrieved by Ext.P1 order of assessment completed

against the petitioner with respect to the year 2006-’07, the

petitioner had preferred statutory appeal as per Ext.P2,

before the 2nd respondent. The appeal was filed along with a

delay condonation application, as evidenced from Ext.P3.

Along with the appeal the petitioner had also filed Ext.P4 stay

petition. It is stated that the appeal and the accompanying

applications are pending disposal before the 2nd respondent.

Meanwhile, revenue recovery steps were initiated on the

basis of Ext.P5 notice, issued under the Kerala Revenue

Recovery Act. Hence the petitioner seeks direction

restraining recovery steps till the disposal of the appeal.

2. Considering pendency of the matter before the

statutory appellate authority I am of the view that the writ

petition can be disposed of directing that authority to take

WP(C).No.492 of 2011-J.

2

necessary action.

3. Hence the writ petition is disposed of directing the

2nd respondent to consider and pass orders on Ext.P3 delay

condonation application, after affording an opportunity of

being heard 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.

4. If the delay is condoned and the appeal is

registered, then the 2nd respondent shall consider and pass

orders on Ext.P4 stay petition, simultaneously.

5. Till such time orders are passed by the 2nd

respondent as directed above, recovery of amounts covered

under Ext.P1 order of assessment, which is initiated on the

basis of Ext.P5 notice, shall be kept in abeyance.

6. The petitioner will produce a copy of this judgment

before the appellate authority for proper compliance.

C.K.ABDUL REHIM,
(Judge)

Kvs/-