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M/S.Trivenkem Agencies vs The Commercial Tax Officer on 16 October, 2009

Kerala High Court
M/S.Trivenkem Agencies vs The Commercial Tax Officer on 16 October, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 29217 of 2009(V)


1. M/S.TRIVENKEM AGENCIES, 26/6,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS)

3. THE INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.T.M.SREEDHARAN

                For Respondent  : No Appearance

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

 Dated :16/10/2009

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

                     ------------------------------
                  W.P.(C).No.29217 OF 2009
                     ------------------------------

           Dated this the 16th day of October, 2009


                         J U D G M E N T

———————-

1. Against Ext.P1 order of assessment pertaining to the

year 2008-09, the petitioner had preferred Ext.P2 appeal before

the 2nd respondent. Along with the appeal, the petitioner had

also preferred stay petition as evidenced by Ext.P4 and a petition

seeking early disposal of appeal as evidenced by Ext.P3. It is

submitted that the appeal and the accompanying applications are

pending consideration before the 2nd respondent. Grievance of

the petitioner is that without considering pendency of the

appeals steps has now been initiated for realisation of amounts

covered under Ext.P1 order, pursuant to issuance of Ext.P5

notice under the Revenue Recovery Act. Hence the petitioner

seeks direction for early disposal of the appeal and to keep in

abeyance recovery proceedings till then.

2. Heard counsel for the petitioner and Government

Pleader appearing for respondents. Having considered facts and

circumstances of the case I am inclined to dispose of the writ

petition directing the appellate authority to have a early disposal

of the matter.

W.P.(C).29217/09-V 2

3. Therefore the writ petition is disposed of directing the

2nd respondent to consider and pass orders on Ext.P4 stay

petition, 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.

Respondents are directed to keep in abeyance further steps for

realisation of the amounts covered under Ext.P1, till orders are

passed on stay petition as directed above. The 2nd respondent is

also directed to take all earnest efforts for an early disposal of

Ext.P2 appeal itself.

C.K.ABDUL REHIM, JUDGE.

okb

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