Wp(C)/2856/2016 Of A.gokulan v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE SMT. JUSTICE P.V.ASHA MONDAY, THE 25TH DAY OF JANUARY 2016/5TH MAGHA, 1937 WP(C).No. 2856 of 2016 (F) --------------------------- PETITIONER : -------------------------- A.GOKULAN PROPRIETOR, DEEPTHI VISION, THALASSERY ROAD MANANTHAVADY, WAYANAD DISTRICT. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS : ---------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER MANANTHAVADY-670645. MANANTHAVADY-670645. 2. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673006. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, MANANTHAVADY-670 645. TALUK OFFICE, MANANTHAVADY-670 645. R BY GOVERNMENT PLEADER SMT.K.T.LILLY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2856 of 2016 (F) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FORTHE YEAR 2009-2010 DATED 2.7.2015. EXHIBIT P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 30.10.2015. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 30.10.2015. EXHIBIT P4: TRUE COPY OF THE DEMAND UNDER SECTION 7 OF THE REVENUERECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. EXHIBIT P5: TRUE COPY OF THE DEMAND UNDER SECTION 34 OF THE REVENUERECOVERY ACT ISSUED BY 3RD RESPONDENT UNDER 14.1.2016. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------- /TRUE COPY/ P.A TO JUDGE AV P.V.ASHA, J. ----------------------- W.P.(C) No.2856 of 2016 -------------------------------- Dated this the 25[th] day of January, 2016 J U D G M E N T The petitioner preferred Ext.P2 appeal and Ext.P3 stay petitionagainst Ext.P1 assessment order for the year 2009-10 passed by the1[st] respondent. Aggrieved by the proceedings initiated under theRevenue Recovery Act as per Exts.P4 and P5, the petitioner hasapproached this Court. 2. Heard the learned counsel for the petitioner as well as thelearned Government Pleader. 3. In view of the facts and circumstances of the case, since thepetitioner has already approached the statutory authority, there willbe a direction to the 2[nd] respondent to consider Ext.P3 stay petitionand pass appropriate orders on the same, after hearing thepetitioner, within a period of one month of the date of receipt of acopy of this judgment. Till then, coercive proceedings pursuant toExts.P4 & P5 shall be kept in abeyance. Accordingly, the writ petition is disposed of. Sd/- P.V.ASHA, JUDGE.