IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 27875 of 2010(H)
1. M/S.GRAND TRADERS, KATTACHIRA,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS)
3. THE TAHSILDAR (R.R),
For Petitioner :SRI.V.P.SUKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :08/09/2010
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C) No. 27875 OF 2010
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Dated this the 8thday of September, 2010
J U D G M E N T
With respect to Exts.P1 and P2 assessments completed
against the petitioner for the years 2008-09 and 2009-10, they have
preferred statutory appeals before the second respondent, as
evidenced from Exts.P3 and P4. The appeals were filed along with
petitions seeking condonation of delay as per Exts.P5 and P6.
Along with the appeals applications seeking stay were also filed as
evidenced from Exts.P7 and P8. Grievance of the petitioner is that
without considering the pendency of the appeals, coercive steps of
recovery is now being pursued on the basis of notices issued under
Exts.P9 to P12. Hence the petitioner is seeking direction for an
early disposal of the appeals and till then to restrain collection and
recovery of the amounts of tax in dispute.
2. Heard, learned Government Pleader appearing on
behalf of respondents. On the facts and circumstances, I am
inclined to dispose of the writ petition by issuing directions to the
appellate authority for an early disposal of the matter.
3. The second respondent is directed to consider and pass
orders on Exts.P5 and P6 petitions filed seeking condonation of
WPC No.27875/2010 2
delay, 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. If the delay is condoned
and if the appeals are registered, the second respondent shall
consider and pass orders on Exts.P7 and P8 applications filed
seeking stay, simultaneously.
Till such time orders are passed as directed above,
recovery of the amounts covered under Exts.P1 and P2, which is
now initiated pursuant to Exts.P9 to P12 notices, shall be kept in
abeyance.
The petitioner will produce a copy of this judgment before
the second respondent.
C.K.ABDUL REHIM
(JUDGE)
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