{"id":191349,"date":"2008-03-03T00:00:00","date_gmt":"2008-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-b-anil-vs-the-deputy-commissioner-on-3-march-2008"},"modified":"2014-07-22T16:04:36","modified_gmt":"2014-07-22T10:34:36","slug":"m-b-anil-vs-the-deputy-commissioner-on-3-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-b-anil-vs-the-deputy-commissioner-on-3-march-2008","title":{"rendered":"M.B.Anil vs The Deputy Commissioner &#8230; on 3 March, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M.B.Anil vs The Deputy Commissioner &#8230; on 3 March, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 513 of 2008()\n\n\n1. M.B.ANIL,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE DEPUTY COMMISSIONER (APPEALS),\n                       ...       Respondent\n\n2. THE SALES TAX OFFICER,\n\n3. THE INSPECTING ASSISTANT COMMISSIONER,\n\n                For Petitioner  :SRI.B.MOHANLAL\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :03\/03\/2008\n\n O R D E R\n                            H.L.DATTU, C.J.   &amp;   K.M.JOSEPH, J.\n\n                                 ------------------------------------------\n\n                                               W.A.No.513 of 2008\n\n                                 ------------------------------------------\n\n                           Dated, this the   3rd day of March,  2008\n\n\n                                        JUDGMENT\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>         Aggrieved   by     Ext.P5   revenue   recovery   notice   issued   by   the   third<\/p>\n<p>respondent   to   recover   the   amounts   due   under   Ext.P1   assessment   order,<\/p>\n<p>the petitioner was before this Court in W.P.(C) No.6106 of 2008.\n<\/p>\n<p>         2.     Admittedly,   the   petitioner   has   filed   an   appeal   against   Ext.P1<\/p>\n<p>assessment order.     Since there is delay in filing the appeal, the petitioner<\/p>\n<p>has also filed an application for condonation of delay.   There is no interim<\/p>\n<p>order   passed   by   the   first   appellate   authority     granting   any   interim   order<\/p>\n<p>staying   the   order   of   assessment   passed   by   the   assessing   authority.\n<\/p>\n<p>Further,   the   petitioner   has   not   even   filed   an   application   for   grant   of   an<\/p>\n<p>interim   order   before   the   first   appellate   authority.     Since   the   order   of<\/p>\n<p>assessment   is   alive,   it   is   expected   of   the   assessing   authority   to   execute<\/p>\n<p>that order and recover the amounts due from the petitioner.                         In         that<\/p>\n<p>view   of   the   matter,   the   learned   Single   Judge   is   justified   in   rejecting   the<\/p>\n<p>petitioner&#8217;s   request     for   grant   of   an   interim   order   staying   the   recovery<\/p>\n<p>proceedings.\n<\/p>\n<p>W.A.No.513 of 2008<\/p>\n<p><span class=\"hidden_text\">                                                              2<\/span><\/p>\n<p>            3.     We   do   not   see   any   error   whatsoever   in   the   orders   passed   by   the<\/p>\n<p>learned   Single   Judge   which   would   call   for   our   interference   in   this   appeal.\n<\/p>\n<p>Therefore, the writ appeal requires to be rejected and it is rejected<\/p>\n<p>            Ordered accordingly.\n<\/p>\n<p>                                                                                    (H.L.DATTU)<\/p>\n<p>                                                                               CHIEF JUSTICE<\/p>\n<p>                                                                                   (K.M.JOSEPH)<\/p>\n<p>                                                                                       JUDGE<\/p>\n<p>vns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M.B.Anil vs The Deputy Commissioner &#8230; on 3 March, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 513 of 2008() 1. M.B.ANIL, &#8230; Petitioner Vs 1. THE DEPUTY COMMISSIONER (APPEALS), &#8230; Respondent 2. THE SALES TAX OFFICER, 3. THE INSPECTING ASSISTANT COMMISSIONER, For Petitioner :SRI.B.MOHANLAL For Respondent : No [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-191349","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.B.Anil vs The Deputy Commissioner ... on 3 March, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/m-b-anil-vs-the-deputy-commissioner-on-3-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.B.Anil vs The Deputy Commissioner ... on 3 March, 2008 - Free Judgements of Supreme Court &amp; 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