IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 29114 of 2010(L)
1. MUSTANG MOTORS (PVT.) LTD.,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES
... Respondent
2. THE DY.COMMISSIONER (APPEALS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM)
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :22/09/2010
O R D E R
C.K. ABDUL REHIM, J
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WP(C) NO. 29114 OF 2010
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Dated this the 22nd day of September, 2010
JUDGMENT
Aggrieved by Exts.P1(a), P1(b) and P1(c) assessments
for the years 2005-06, 2006-07 and 2007-08, the petitioner
had preferred appeals before the 2nd respondent as per
Exts.P2(a), P2(b) and P2(c). The appeals are filed along
with petitions seeking condonation of delay, as per Ext.P3
(a), P3(b) and P3(c). The petitioner had also filed stay
petitions as per Exts.P4(a), P4(b) and P4(c). Grievance of
the petitioner is that without considering pendency of the
appeals and the accompanying applications, coercive steps
of recovery are now being pursued on issuing Exts.P5(a)
and P5(b) notices. Hence the petitioner is seeking
directions to restrain the recovery steps till the disposal of
the appeals.
2. Heard learned Government Pleader appearing for
the respondents. On the facts and circumstances of the
case, I am inclined to dispose of the Writ Petition by
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WP(C) No. 29114/2010
directing the appellate authority to consider the matter on an
early basis.
3. The 2nd respondent is directed to consider and pass
orders on Exts.P3 (a), P3 (b) and P3 (c) petitions filed seeking
condonation of delay in filing the appeals. The above
petitions shall be disposed of 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 delay is condoned and the appeals
are registered, the 2nd respondent shall consider and pass
orders on Exts.P4 (a), P4 (b) and P4 (c) stay petitions,
simultaneously.
4. Till such time orders are passed by the 2nd
respondent as directed above, recovery of amounts covered
under Exts.P1 (a), P1 (b) and P1 (c), which is now initiated
pursuant to Exts.P5 (a) and P5 (b) shall be kept in abeyance.
5. The petitioner will produce a copy of this judgment
before the 2nd respondent.
C.K. ABDUL REHIM
JUDGE
dnc