Wp(C)/2859/2016 Of M/S. A.g Associates v. The Agricultural Income Tax And 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. 2859 of 2016 (F) --------------------------- PETITIONER : -------------------------- M/S. A.G ASSOCIATES DOOR NO.V/1069 J, OPPOSITE TOWN HALL, CLUBKUNNU MANANTHAVADY, WAYANAD DISTRICT REPRESENTED BY ITS MANAGING PARTNER SRI.SAMEER K.C BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS : ---------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER MANANTHAVADY - 670 645 MANANTHAVADY - 670 645 2. THE DEPUTY COMMISSIONR (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 006. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, MANANTHAVADY - 670 645. TALUK OFFICE, MANANTHAVADY - 670 645. R BY GOVERNMENT PLEADER SRI.R.RANJITH 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. 2859 of 2016 (F) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THEYEAR 2009-2010 DT. 26.09.2015. P2 - TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DT. 05.11.2015. P3 - TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DT. 05.11.2015. P4 - TRUE COPY OF THE DEMAND UNDER SECTION 7 OF THE REVENUE RECOVERY ACTISSUED BY 3RD RESPONDENT DT. 14.1.2016. P5 - TRUE COPY OF THE DEMAND UNDER SECTION 34 OF THE REVENUE RECOVERY ACTISSUED BY 3RD RESPONDENT DT. 14.1.2016. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------- /TRUE COPY/ P.A TO JUDGE AV P.V.ASHA, J. ----------------------- W.P.(C) No.2859 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.