High Court Kerala High Court

Subaida K.M. vs Commercial Sales Tax Officer on 5 June, 2009

Kerala High Court
Subaida K.M. vs Commercial Sales Tax Officer on 5 June, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 15522 of 2009(I)


1. SUBAIDA K.M., PROPRIETRESS,
                      ...  Petitioner

                        Vs



1. COMMERCIAL SALES TAX OFFICER,
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

3. COLLECTOR/AUTHORIZED OFFICER,

                For Petitioner  :SRI.DENIZEN KOMATH

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :05/06/2009

 O R D E R
                  P.R. RAMACHANDRA MENON, J.
              ........................................................................
                   W.P.(C) No. 15522 OF 2009
              .........................................................................
                        Dated this the 5th June, 2009


                                  J U D G M E N T

Challenging Ext.P1 series assessment orders, the petitioner

has filed Ext.P5 series appeals along with Ext.P5(a) series

applications to condone the delay as prescribed, Ext.P5(c) series

Interlocutory Applications for stay and also Ext.P5(d) applications

for early hearing of the appeals, before the second

respondent/appellate authority. The grievance of the petitioner

is that without any regard to the pendency of the above

proceedings, the respondents are proceeding with coercive steps

under the Revenue Recovery Act , as evident from Ext.P2.

2. Heard the learned Government Pleader as well.

After considering the facts and circumstances, the Writ

Petition is disposed of directing the second respondent to

consider the appeals and interlocutory applications, in

accordance with law, of course, after giving an opportunity of

W.P.(C) No. 15522 OF 2009

2

hearing to the petitioner, as expeditiously as possible. However,

it is made clear that till appropriate orders are passed on Exts. P5

(a) series applications to condone the delay and P5 (c) series

interlocutory applications for stay, all further coercive steps shall

be kept in abeyance.

P.R. RAMACHANDRA MENON,
JUDGE.

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