Wp(C)/38735/2015 Of M/S. Kavunkal Granites v. Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF MARCH 2016/28TH PHALGUNA, 1937 WP(C).No. 38735 of 2015 (N) ---------------------------------------- PETITIONER(S): ---------------------- M/S. KAVUNKAL GRANITES (P)LTD., MALAYALAPUZHA-ERAM-PO. PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR SABU KURIAKOSE. BY ADV. SRI.AJI V.DEV RESPONDENT(S): -------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 012. 3. KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY-695 010. ADDITIONAL BENCH, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY-695 010. BY GOVERNMENT PLEADER SRI.R.RENJITH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:A TRUE COPY OF THE APPLICATION IN FORM 1B DATED 22.07.2014 EXT.P2:A TRUE COPY OF THE PROCEEDINGS DATED 20.10.2014 PASSED BY THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION.THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION. EXT.P3:A TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT DATED 31.07.2015RESPONDENT DATED 31.07.2015 EXT.P4:A TRUE COPY OF THE 2ND APPEAL FILED AGAINST EXT.P3 DATED 15.10.201515.10.2015 EXT.P4(A):A TRUE COPY OF THE INTERLOCUTORY APPLICATION FILED FOR ADVANCE HEARING OF APPEAL DATED 15.10.2015.ADVANCE HEARING OF APPEAL DATED 15.10.2015. EXT.P5:A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR APRIL/2014 DATED 26.03.2015DATED 26.03.2015 EXT.P5(A):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR MAY/2014 DATED 17.04.2015DATED 17.04.2015 EXT.P5(B):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JUNE/2014 DATED 17.04.2015DATED 17.04.2015 EXT.P5(C):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JULY/2014 DATED 17.04.2015DATED 17.04.2015 EXT.P5(D):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR AUGUST/2014 DATED 17.04.2015AUGUST/2014 DATED 17.04.2015 EXT.P5(E):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR SEPTEMBER/2014 DATED 17.04.2015SEPTEMBER/2014 DATED 17.04.2015 EXT.P5(F):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR OCTOBER/2014 DATED 17.04.2015OCTOBER/2014 DATED 17.04.2015 EXT.P5(G):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR NOVEMBER/2014 DATED 17.04.2015NOVEMBER/2014 DATED 17.04.2015 EXT.P5(H):A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR DECEMBER/2014 DATED 17.04.2015DECEMBER/2014 DATED 17.04.2015 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.38735 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18[th] day of March 2016 JUDGMENT The limited prayer of the petitioner in the writ petition is fora direction to the 3[rd] respondent tribunal, to consider and passorders on Ext.P4 (a) petition, filed by him for advancing thehearing of Ext.P4 appeal. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i) The 3[rd] respondent tribunal shall considerand pass orders on Ext.P4(a) petition within aperiod of one month from the date of receipt ofa copy of this judgment, after hearing thepetitioner. ii) The petitioner shall produce a copy of thewrit petition along with the copy of this sm/ 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i) The 3[rd] respondent tribunal shall considerand pass orders on Ext.P4(a) petition within aperiod of one month from the date of receipt ofa copy of this judgment, after hearing thepetitioner. ii) The petitioner shall produce a copy of thewrit petition along with the copy of this sm/ judgment, before the 3[rd] respondent, for furtheraction. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE