Wp(C)/26950/2010 Of Cavunal Rubber Estate (P) Ltd v. The Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 30TH AUGUST 2010 / 8TH BHADRA 1932 WP(C).No. 26950 of 2010(P) ---------------------------------------- PETITIONER(S): ------------------------ CAVUNAL RUBBER ESTATE (P) LTD., SUIT NO.1, 30/663, 2ND FLOOR, ADOOR TOWERS, ADOOR, REP. BY ITS DIRECTOR MR. JOSE THOMAS. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): -------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, KANJIRAPPILLY. 2. THE DEPUTY TAHSILDAR (HEAD QUARTERS), RANNI. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/08/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.26950 of 2010 -------------------------------------- Dated this the 30[th] day of August, 2010 J U D G M E N T---------------------- It is submitted that the petitioner company hasfiled appeals evidenced by Exts.P10 to P15 againstExts.P6 to P9 assessment orders, before the 3[rd]respondent. It is further submitted that along with theappeals the petitioner had also filed applicationsseeking stay of collection of the tax in dispute, as perExts.P16 to P20. According to learned counsel for thepetitioner, the 3[rd] respondent has not so far consideredthe appeals or the stay applications. Grievance is thatcoercive steps of recovery is now being pursued. Hencethe petitioner seeks stay of the recovery steps till thedisposal of the appeals. 2.Heard, learned Government Pleader. Havingconsidered facts and circumstances of the case, I am ofthe opinion that the writ petition can be disposed of issuing necessary directions to the appellate authority. 3.The 3[rd] respondent is directed to consider andpass orders on Exts.P6 to P20 stay applications filed alongwith the appeals after affording an opportunity of hearing tothe petitioner, as early as possible, at any rate, within aperiod of one month from the date of receipt of a copy ofthis judgment. Recovery of amounts covered under Exts.P6to P9 orders of assessment shall be kept in abeyance tillorders are passed on the stay petitions in compliance withthe above direction. The petitioner shall produce a copy of this judgmentbefore the 3[rd] respondent. C.K.ABDUL REHIM, JUDGE. okb