Wp(C)/28701/2016 Of Narayanan.a v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 30TH DAY OF AUGUST 2016/8TH BHADRA, 1938 WP(C).No. 28701 of 2016 (K) ---------------------------- PETITIONER(S): ------------------------ NARAYANAN. A,PROPRIETOR, M/S. SREE HARI AGENCIES,III/467, CHANTHAPURA, KUZHALMANNAM P.O.,PALAKKAD. BY ADVS.SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN, SMT.K.HYMAVATHY, SRI.ARJUN S.RAJ. RESPONDENT(S):-------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ALATHUR - 678 541. 2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD - 678 104. BY SR. GOVT. PLEADER SRI.C.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 28701 of 2016 (K) APPENDIX PETITIONER'S EXHIBITS: P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DT. 14.07.2016.1ST RESPONDENT FOR THE YEAR 2012-13 DT. 14.07.2016. P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 20.08.2016.THE 2ND RESPONDENT DT. 20.08.2016. P3TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.08.2016.THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.08.2016. P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 20.08.2016.BEFORE THE 2ND RESPONDENT DATED 20.08.2016. P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 17.08.2016.REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 17.08.2016. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE A.M. SHAFFIQUE, J.===============W.P. (C) No. 28701 of 2016 ================== Dated this, the 30[th] day of August, 2016 J U D G M E N T Petitioner has filed Ext.P2 appeal before the 2[nd] respondent andalong with the appeal, petitioner has also filed Ext.P3 application forcondonation of delay and Ext.P4 stay petition. It is submitted thatduring the pendency of the appeal, steps are being taken by therespondent authorities for recovering the amount in terms of Ext.P5demand notice. 2. Having regard to the fact that an appeal is pending beforethe competent authority, I do not think it necessary to consider thematter on merits. Suffice to say that the appellate authority has toconsider the delay condonation petition and stay petition on meritwithin a specified time and in the meantime, the recovery can bekept in abeyance. Accordingly, this writ petition is disposed of as under: (i)The 2[nd] respondent shall consider the delay condonationpetition and stay petition filed along with the appeal within a periodof one month from the date of receipt of a copy of the judgment. W.P(C) No.28701/16 -:2:- (ii)In the meantime, the demand made in terms of Ext.P5 shall be kept in abeyance. Rp30/08/2016 Sd/- A.M. SHAFFIQUE, JUDGE //True Copy// P.S to Judge