M/s. Edathara Steels vs The Commercial Tax Officer Commercial Taxes, The Deputy Commissioner (Appeals) Commercial Taxes, The Inspecting Asst. Commissioner Commercial Taxes and The State of Kerala

Justice P.R. Ramachandra Menon

APPENDIX

PETITIONER''S EXHIBITS:-

EXT.P1

True copy of the recovery notice Dt. 2-07-2012 issued by the first respondent for the years 2010-11

EXT.P2

True copy of the revised assessment order Dt 23-3-2012 issued by the first respondent for the years 2010-11

EXT.P3

True copy of the appeal memorandum Dt 27-4-2012 filed before the second respondent for the years 2010-11

EXT.P4

True copy of the stay petition Dt. 27-4-2012 filed before the second respondent for the years 2010-11

EXT.P5

True copy of the delay petition Dt. 27-4-2012 filed before the second respondent

RESPONDENT''S EXHIBITS:-

NIL

Challenging Ext.P2 revised assessment order, the petitioner has preferred Ext.P3 appeal along with Ext.P4 petition for stay and also accompanied by Ext.P5 petition for condonation of delay, which are pending consideration before the second respondent. The case of the petitioner is that without any regard to the pendency of the above proceedings, Ext.P1 demand notice was issued, which made the petitioner to approach this Court with the present writ petition.

Heard the learned Government Pleader as well. Considering the facts and circumstances, the writ petition is disposed of, directing the second respondent to consider and pass appropriate orders on Exts.P4 and P5 I.As for stay and condoning delay respectively, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext.P1 shall be kept in abeyance till such time.

The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps.