{"id":210549,"date":"2010-02-19T00:00:00","date_gmt":"2010-02-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/b-divakaran-piallai-vs-the-commercial-tax-officer-on-19-february-2010"},"modified":"2016-04-23T22:26:05","modified_gmt":"2016-04-23T16:56:05","slug":"b-divakaran-piallai-vs-the-commercial-tax-officer-on-19-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/b-divakaran-piallai-vs-the-commercial-tax-officer-on-19-february-2010","title":{"rendered":"B.Divakaran Piallai vs The Commercial Tax Officer on 19 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">B.Divakaran Piallai vs The Commercial Tax Officer on 19 February, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 5474 of 2010(H)\n\n\n1. B.DIVAKARAN PIALLAI\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER\n                       ...       Respondent\n\n2. THE SALES TAX APPELLATE TIRBUNAL\n\n3. THE INSPECTING ASSISTANT COMMISSIONER\n\n4. STATE OF KERALA, REPRESENTED BY ITS\n\n                For Petitioner  :SRI.ANIL D. NAIR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :19\/02\/2010\n\n O R D E R\n                 P.R. RAMACHANDRA MENON, J.\n        - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                      W.P.(C)No. 5474 OF 2010\n        - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n            Dated this the 19th day of February, 2010\n\n                              JUDGMENT\n<\/pre>\n<p>      Even though the petitioner had approached the 1st<\/p>\n<p>respondent appellate authority challenging Ext.P1 assessment<\/p>\n<p>orders passed by the 1st respondent, it did not turn to be fruitful<\/p>\n<p>as evidenced by Ext.P2, under which circumstances, the<\/p>\n<p>petitioner preferred second appeal, Ext.P3, before the 2nd<\/p>\n<p>respondent along with Ext.P4 petition for stay and Ext.P5 petition<\/p>\n<p>for early posting. The grievance of the petitioner is that though<\/p>\n<p>Exts.P4 and P5 petitions are pending, the 3rd respondent has<\/p>\n<p>issued Ext.P6 notice under the Kerala Revenue Recovery Act,<\/p>\n<p>seeking to realise the amounts, which is bad in law.<\/p>\n<p>      2. Heard learned Government Pleader as well.<\/p>\n<p>      3.  Considering the facts and circumstances,                   the 2nd<\/p>\n<p>respondent is directed to consider and pass appropriate orders on<\/p>\n<p>Ext.P4 petition for stay in accordance with law, as expeditiously<\/p>\n<p>as possible, at any rate, within six weeks from the date of receipt<\/p>\n<p>of a copy of this judgment.           It is made clear that till such<\/p>\n<p>WP(C) No. 5474 of 2010<br \/>\n<span class=\"hidden_text\">                               -:2:-<\/span><\/p>\n<p>appropriate orders are passed on Ext.P4, all further proceedings<\/p>\n<p>pursuant to Ext.P6 shall be kept in abeyance.<\/p>\n<p>    The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                         P.R. RAMACHANDRA MENON, JUDGE<br \/>\nttb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court B.Divakaran Piallai vs The Commercial Tax Officer on 19 February, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 5474 of 2010(H) 1. B.DIVAKARAN PIALLAI &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER &#8230; Respondent 2. THE SALES TAX APPELLATE TIRBUNAL 3. THE INSPECTING ASSISTANT COMMISSIONER 4. STATE OF KERALA, REPRESENTED [&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-210549","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>B.Divakaran Piallai vs The Commercial Tax Officer on 19 February, 2010 - 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\/b-divakaran-piallai-vs-the-commercial-tax-officer-on-19-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B.Divakaran Piallai vs The Commercial Tax Officer on 19 February, 2010 - Free Judgements of Supreme Court &amp; 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