Wp(C)/19635/2018 Of Sri.m.a.ashraf v. The Agri. Income Tax Officer & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 3RD DAY OF JULY 2018 / 12TH ASHADHA, 1940 WP(C).No. 19635 of 2018 PETITIONER(S) SRI.M.A.ASHRAF M/S. SHANGRI-LA TRADING AND MARKETING, KAIPARAMBU, THRISSUR. BY ADV.SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): 1. THE AGRI. INCOME TAX OFFICER & COMMERCIAL TAX OFFICER DEPT. OF COMMERCIAL TAXES, POOTHOLE, THRISSUR - 680 004.2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR - 680 004. 3. THE VAT APPELLATE TRIBUNAL DEPT. OF COMMERCIAL TAXES, SALES TAX COMPLEX, ERNAKULAM - 682 011. 4. THE DEPUTY TAHSILDAR (R.R) O/O. THE TAHSILDAR (R.R), THRISSUR - 680 004. R BY GOVERNMENT PLEADER, SMT. M. JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-07-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER NO.32080723604/2014-15 DATED 11.01.2017 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONEREXHIBIT P2. TRUE COPY OF THE APPELLATE ORDER NO.KVATA NO.308/17 DATED 31.05.2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONEREXHIBIT P3. TRUE COPY OF THE SECOND APPEAL DATED 09.06.2018 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENTEXHIBIT P4. TRUE COPY OF THE DELAY CONDONATION PETITION DATED 09.06.2018 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENTEXHIBIT P5. TRUE COPY OF THE STAY PETITION DATED 09.06.2018 FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENTEXHIBIT P6. TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.2017/3547/08 DATED 01.11.2017 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONEREXHIBIT P7. TRUE COPY OF THE REMITTANCE RECEIPTS FOR THE YEAR 2014-15 REMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT (6 RECEIPTS) RESPONDENT'S EXHIBITS:NIL das // True copy // PA to Judge DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 19635 of 2018 (D)======================================================= Dated this the 3[rd] day of July, 2018 JUDGMENT The petitioner, an assessee under the 1[st] respondent, hasbeen facing the proceedings for the assessment year 2014-2015. He filed Ext.P3 second appeal along with a staypetition, besides a delay condonation petition. The delay issaid to be 205 days. The petitioner complains that beforethe appellate forum could consider his application, therespondent authority is taking coercive steps. Thepetitioner also states that 44% of the demand has alreadybeen paid by him. 2.This Court, after hearing the learned counsel on eitherside, disposes of this writ petition holding that the 3[rd]respondent will consider the interlocutory applications,including the delay condonation petition and the staypetition, at the earliest and pass orders possibly within one W.P.(C). No. 19635 of 2018 (D) month. 3.The respondent authority shall defer coercive steps untilthe 3[rd]respondent considers the interlocutoryapplications. Sd/- DAMA SESHADRI NAIDU JUDGE das 03.07.2018