Abdul Rasheedproprietor, M. M. Agencies, Mannancherry- P. O, Alappuzha v. Devananda Narasimham

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 21ST DAY OF AUGUST 2018 / 30TH SRAVANA, 1940 WP(C).No. 28413 of 2018 PETITIONER/S: ABDUL RASHEEDPROPRIETOR, M. M. AGENCIES, MANNANCHERRY- P. O, ALAPPUZHA- 688538, REPRESENTED BY HIS POWEROF ATTORNEY HOLDER MUHAMMED RIYAS P.H.BY ADV. SRI. V. DEVANANDA NARASIMHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 28413 of 2018 -2- DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 28413 of 2018 (B) ======================================================= Dated this the 21[st] day of August, 2018 JUDGMENT The petitioner, an assessee under the 1[st] respondent, hasbeen facing the assessment proceedings. He filed the Exts.P10 toP12 statutory appeals along with stay petitions, besides delaycondonation petitions. The delay is said to be 620 days. Thepetitioner complains that before the appellate forum couldconsider his interlocutory applications, the respondent authorityis taking coercive steps. 2.This Court, after hearing the learned counsel on either side,disposes of this writ petition holding that the 3[rd] respondent willconsider the interlocutory applications, including the delaycondonation petition, at the earliest and pass orders, possibly,within one month. Sd/- DAMA SESHADRI NAIDU Judge W.P.(C). No. 28413 of 2018 APPENDIX PETITIONER'S/S' EXHIBITS: EXHIBIT P1TRUE COPY OF ANNUAL RETURN DATED 21.05.2012 FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER.21.05.2012 FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2TRUE COPY OF ANNUAL RETURN DATED 19.06.2013 FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER.19.06.2013 FOR 2011-12 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P3TRUE COPY OF ANNUAL RETURN DATED 05.07.2014 FOR 2013-14 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER.05.07.2014 FOR 2013-14 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P4TRUE COPY OF THE CERTIFIED COPY OF ASSESSMENT ORDER NO.32041381904/2011-12 DATED 31.05.2016 DEMANDING TAX AND INTEREST ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.ASSESSMENT ORDER NO.32041381904/2011-12 DATED 31.05.2016 DEMANDING TAX AND INTEREST ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6TRUE COPIES OF CERTIFIED COPY OF ASSESSMENT ORDER NO.32041381904 OF 2013-14 DATED 31.05.2016 DEMANDING TAXAND INTEREST ISSUED BY 1ST RESPONDENT TO THE PETITIONER.ASSESSMENT ORDER NO.32041381904 OF 2013-14 DATED 31.05.2016 DEMANDING TAXAND INTEREST ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P7TRUE CERTIFIED COPY OF RR NOTICE NO.2017/801/04 DATED 22.06.2017 FOR THE YEAR 2011-2012 ISSUED BY 3RD RESPONDENT TO THE PETITIONERNO.2017/801/04 DATED 22.06.2017 FOR THE YEAR 2011-2012 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P8TRUE COPY OF RRC NO.2017/803/04 DATED 22.06.2017 FOR THE YEAR 12-13 ISSUED BY 3RD RESPONDENT TO THE PETITIONER22.06.2017 FOR THE YEAR 12-13 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P9TRUE COPY OF RRC NO.2017/805/04 DATED 22.06.2017 FOR THE YEAR 13-14 ISSUED BY 3RD RESPONDENT TO THE PETITIONER22.06.2017 FOR THE YEAR 13-14 ISSUED BY 3RD RESPONDENT TO THE PETITIONER EXHIBIT P10TRUE COPY OF FORM 29 APPEALS PURSUANT TO EXBT-P4 ASSESSMENT ORDER DATED TO EXBT-P4 ASSESSMENT ORDER DATED W.P.(C). No. 28413 of 2018 W.P.(C). No. 28413 of 2018 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P18TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR AN ABSOLUTE STAY DATED12.03.2018 PURSUANT TO EXBT-P5 ASSESSMENT ORDER FOR THE YEAR 2012-13 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER EXHIBIT P19TRUE COPY OF NOTICE OF SALE OF IMMOVABLE PROPERTY DATED NIL ISSUED U/S49(2) OF THE RR ACT ON 11.08.2018 BY 3RD RESPONDENT TO THE PETITIONER