Wp(C)/6687/2012 Of Glen Leven Estate (P) Ltd v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 16TH DAY OF MARCH 2012/26TH PHALGUNA 1933 WP(C).No. 6687 of 2012 (I) -------------------------- PETITIONER(S):------------------------ GLEN LEVEN ESTATE (P) LTD. VARAYAL, THALAPPUZHA.P.O. REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.A.KRISHNAN RESPONDENT(S): -------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, MANANTHAVADY - 670 645. MANANTHAVADY - 670 645. 2. THE APPELLATE ASSISTANT COMMISSIONER/DEPUTY COMMISSIONER, (APPEALS), KOZHIKODE - 673 006. COMMISSIONER, (APPEALS), KOZHIKODE - 673 006. 3. THE DEPUTY THASILDAR, (REVENUE RECOVERY), TALUK OFFICE, (REVENUE RECOVERY), TALUK OFFICE, MANANTHAVADY - 670 645. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, TRIVANDRUM. REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, TRIVANDRUM. BY SR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.6687/2012 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 07/10/2010 FOR THE A.Y. 2007-08.07/10/2010 FOR THE A.Y. 2007-08. P2COPY OF THE DEMAND NOTICE,DATED 03/12/2010, BY THE 1ST RESPONDENT TOTHE PETITIONER.THE PETITIONER. P3COPY OF THE APPEAL FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. P4COPY OF THE DEMAND NOTICES DATED 28/10/2011 BY THE 3RD RESPONDENT ISSUED UNDER THE KERALA REVENUE RECOVERY ACT, TO THE PETITIONER.ISSUED UNDER THE KERALA REVENUE RECOVERY ACT, TO THE PETITIONER. P5COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 29/12/2008 FOR THE A.Y. 2006-07.29/12/2008 FOR THE A.Y. 2006-07. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.6687 OF 2012(I) -------------------------------------------------- Dated this the 16[th] day of March, 2012 J U D G M E N T Ext.P1 assessment order for the year 2007-08 was underchallenge before the 2[nd] respondent in Ext.P3 appeal. Pleadingsshow that the appeal was heard by the appellate authority on23.2.2012 and that orders in the appeal are intimated. In themeanwhile petitioner states that on the strength of Ext.P4revenue recovery notice they are pressurized to makepayments. Going by the pleadings Ext.P3 appeal filed by thepetitioner has already been heard by the 2[nd] respondent on23.2.2012. 2. Therefore I direct the appellate authority to pass orderson Ext.P3, which shall be done within 4 weeks from today. In themeanwhile further proceedings pursuant to Ext.P4 will be kept inabeyance . :2 : Petitioner shall produce a copy of the judgment along witha copy of the writ petition before the 2[nd] respondent forcompliance. vi/ (ANTONY DOMINIC) JUDGE