Wp(C)/21872/2015 Of M/S.orange Beauty Plaza v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 21ST DAY OF JULY 2015/30TH ASHADHA, 1937 W.P(C).No. 21872 of 2015(H) PETITIONERS: M/S.ORANGE BEAUTY PLAZA, II/934-937, GRAMAM ROAD, VADAKKENCHERY, II, REPRESENTED BY ITS MANAGING PARTNER, HAMSA. BY ADV.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICERALATHUR-678 541. 2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE, ALATHUR-678 541. BY SR. GOVT. PLEADER, SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.07.2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C)No.21872/15(H) APPENDIX PETITIONERS' EXHIBITS: EXT.P23. TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OFSEPTEMBER 2014 DATED 15/7/2015.EXT.P24. TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OFOCTOBER 2014 DATED 15/7/2015.EXT.P25. TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OFNOVEMBER 2014 DATED 15/7/2015.EXT.P26. TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OFDECEMBER 2014 DATED 15/7/2015.EXT.P27. TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE MONTH OFJANUARY 2014 DATED 15/7/2015.EXT.P28. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF MAY 2014 DATED15/7/2015.EXT.P29. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF JUNE 2014 DATED15/7/2015.EXT.P30. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF JULY 2014 DATED15/7/2015.EXT.P31. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF AUGUST 2014 DATED15/7/2015.EXT.P32. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF SEPTEMBER 2014DATED 15/7/2015.EXT.P33. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2014 DATED15/7/2015.EXT.P34. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2014DATED 15/7/2015.EXT.P35. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2014DATED 15/7/2015.EXT.P36. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE MONTH OF JANUARY 2014 DATED15/7/2015.EXT.P37. TRUE COPY OF THE DEMAND NOTICE NO.R1-14/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015.EXT.P38. TRUE COPY OF THE DEMAND NOTICE NO.R1-15/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015.EXT.P39. TRUE COPY OF THE DEMAND NOTICE NO.R1-7/15-16 ST UNDER SECTION7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT DATED20/5/2015.EXT.P40. TRUE COPY OF THE DEMAND NOTICE NO.R1-8/15-16 ST UNDER SECTION7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT DATED20/5/2015. =: 4 := EXT.P41. TRUE COPY OF THE DEMAND NOTICE NO.R1-9/15-16 ST UNDER SECTION7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT DATED20/5/2015.7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT DATED20/5/2015. EXT.P42. TRUE COPY OF THE DEMAND NOTICE NO.R1-10/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015.SECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015. =: 4 := EXT.P41. TRUE COPY OF THE DEMAND NOTICE NO.R1-9/15-16 ST UNDER SECTION7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT DATED20/5/2015.7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT DATED20/5/2015. EXT.P42. TRUE COPY OF THE DEMAND NOTICE NO.R1-10/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015.SECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015. EXT.P43. TRUE COPY OF THE DEMAND NOTICE NO.R1-11/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015.SECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015. EXT.P44. TRUE COPY OF THE DEMAND NOTICE NO.R1-12/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015.SECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015. EXT.P45. TRUE COPY OF THE DEMAND NOTICE NO.R1-13/15-16 ST UNDERSECTION 7 OF REVENUE RECOVERY ACT ISSUED BY THE 3RDRESPONDENT DATED 20/5/2015. RESPONDENTS' EXHIBITS: Nil //TRUE COPY// PA TO JUDGE PtK/ A. MUHAMED MUSTAQUE, J. -------------------------------------------- W.P(C). No. 21872 of 2015 ------------------------------------------- Dated this the 21[st] day of July, 2015 J U D G M E N T The petitioner has filed this writ petition challenging Exts.P1to P9 assessment orders passed by the 1[st] respondent. Thepetitioner has preferred Exts.P10 to P18 appeals along withExts.P19 to P27 petitions for condonation of delay & Exts.P28 toP36 petitions for stay against the said orders. 2. Heard the learned counsel for the petitioner as well asthe learned Government Pleader for the respondents. 3. Considering the facts and circumstances of the case,this writ petition is disposed of directing the 2[nd] respondent toconsider Exts.P19 to P27 & Exts.P28 to P36 after issuing notice tothe petitioner, within a period of two months from the date ofreceipt of a copy of this judgment. Till a final decision is taken asdirected above, all the coercive proceedings pursuant to Exts.37to P45 shall be kept in abeyance. Sd/- A. MUHAMED MUSTAQUE, JUDGE. Pn