High CourtsSingle Bench(2023) 06 KL CK 0283

C.M. Veerakutty, Proprietor vs State Tax Officer (Formerly, Commercial Tax Officer)

High Court Of Kerala · Decided on 19 June 2023

HON’BLE JUDGES
C. S. Dias, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (C) No. 19548 Of 2023

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Judgment

7 paragraphs · 269 words

C.S.Dias, J

1.

The writ petition is filed to direct the second respondent to consider and dispose of Exts P2 to P2(c) appeals along with Exts P3 to P3(c) stay petitions, expeditiously.

2.

The petitioner’s case is that, aggrieved by Exts P1 to P1(c) assessment orders passed by the first respondent, the petitioner has preferred Exts P2 to P2(c) appeals and Exts P3 to P3(c) stay petitions on 06.06.2023. The petitioner is apprehensive that before the consideration of the stay petitions, the respondents would enforce Exts P1 to P1(c) assessment orders as stated in Exts P4 to P4(c) notices issued by the third respondent. Hence, the writ petition.

3.

Heard; Sri. P.S.Soman, the learned counsel appearing for the petitioner and Smt. Thushara James, the learned Senior Government Pleader appearing for the respondents.

4.

Having considered the pleadings and materials on record and taking note of the fact that Exts P3 to P3(c) stay petitions are filed by the petitioner on 06.06.2023 before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:

(i) The second respondent is directed to consider and dispose of Exts P3 to P3(c) stay petitions, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.

(ii) Until such time orders are passed on Exts P3 to P3(c) stay petitions, all further proceedings pursuant to Exts P1 to P1(c) assessment orders and Exts P4 to P4(c) notices shall stand deferred.