Kerala High Court

WP(C)/32229/2013 of M/S. INDIAN PHARMACY Vs THE ASSISTANT COMMISSIONER on 27 December 2013

COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM FRIDAY, THE 27TH DAY OF DECEMBER 2013/6TH POUSHA, 1935 WP(C).No. 32229 of 2013 (C) ---------------------------- PETITIONER : ---------- M/S. INDIAN PHARMACY, UZHUVATHUKADAV, KODUNGALLUR, REP BY ITS PROPRIETOR,

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

FRIDAY, THE 27TH DAY OF DECEMBER 2013/6TH POUSHA, 1935

WP(C).No. 32229 of 2013 (C)

----------------------------

PETITIONER :

----------

M/S. INDIAN PHARMACY, UZHUVATHUKADAV,

KODUNGALLUR, REP BY ITS PROPRIETOR, DR.AJAYAKUMAR

BY ADV. SRI.A.KUMAR

RESPONDENTS :

-----------

1. THE ASSISTANT COMMISSIONER,

APPEALS, COMMERCIAL TAXES, THRISSUR-680001

2. COMMERCIAL TAX OFFICER(ON DEPUTATION)

COMMERCIAL TAXES DEPARTMENT, KODUNGALLUR-680664

3. DEPUTY TAHSILDAR

REVENUE RECOVERY, KODUNGALLUR

R1 TO R3 BY GOVERNMENT PLEADER SRI.SHAIJ RAJ T.K.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR

ADMISSION ON 27-12-2013, THE COURT ON THE SAME

DAY DELIVERED THE FOLLOWING:

Page 1 of 3

----------------------------

APPENDIX

PETITIONER(S)' EXHIBITS :---------------------- P1:-A COPY OF THE MEDICAL CERTIFICATE DTD 1/11/2013

P2:-TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF MARCH 2013 DTD 22/10/2013.MARCH 2013 DTD 22/10/2013.

P3:-TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE ASSESSMENT PERIOD MARCH, 2013 DTD 17/12/2013.ASSESSMENT PERIOD MARCH, 2013 DTD 17/12/2013.

P3(A):-TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE ASSESSMENT PERIOD APRIL,2013 DTD 17/12/2013.ASSESSMENT PERIOD APRIL,2013 DTD 17/12/2013.

P3(B):-TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE ASSESSMENT PERIOD MAY,2013 DTD 17/12/2013.ASSESSMENT PERIOD MAY,2013 DTD 17/12/2013.

P3(C):-TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE ASSESSMENT PERIOD JUNE,2013 DTD 17/12/2013.ASSESSMENT PERIOD JUNE,2013 DTD 17/12/2013.

P3(D):-TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE ASSESSMENT PERIOD JULY,2013 DTD 17/12/2013.ASSESSMENT PERIOD JULY,2013 DTD 17/12/2013.

P3(E):-TRUE COPY OF THE MEMORANDUM OF APPEAL FILED FOR THE ASSESSMENT PERIOD AUGUST,2013 DTD 17/12/2013.ASSESSMENT PERIOD AUGUST,2013 DTD 17/12/2013.

P4:-PETITIONER HAS FILED AN APPLICATION FOR STAY FOR MARCH 2013 DTD 17/12/2013.MARCH 2013 DTD 17/12/2013.

P4(A):-PETITIONER HAS FILED AN APPLICATION FOR STAY FOR APRIL,2013 DTD 17/12/2013.APRIL,2013 DTD 17/12/2013.

P4(B):-PETITIONER HAS FILED AN APPLICATION FOR STAY FOR MAY,2013 DTD 17/12/2013.MAY,2013 DTD 17/12/2013.

P4(C):-PETITIONER HAS FILED AN APPLICATION FOR STAY FOR JUNE,2013 DTD 17/12/2013.JUNE,2013 DTD 17/12/2013.

P4(D):-PETITIONER HAS FILED AN APPLICATION FOR STAY FOR JULY,2013 DTD 17/12/2013.JULY,2013 DTD 17/12/2013.

P4(E):-PETITIONER HAS FILED AN APPLICATION FOR STAY FOR AUGUST,2013 DTD 17/12/2013.AUGUST,2013 DTD 17/12/2013.

P5:-TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL FOR MARCH , 2013 DTD 17/12/2013.FILING THE APPEAL FOR MARCH , 2013 DTD 17/12/2013.

P6:-TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR CONDONATION OF DELAY IN FILING THE APPEAL FOR MARCH, 2013, DTD 3/12/20133RD RESPONDENT FOR CONDONATION OF DELAY IN FILING THE APPEAL FOR MARCH, 2013, DTD 3/12/2013

Page 2 of 3

P6(A):-TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR MAY , 2013 DTD 3/12/2013.3RD RESPONDENT FOR MAY , 2013 DTD 3/12/2013.

P6(B):-TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR JUNE 2013, DTD 3/12/2013.3RD RESPONDENT FOR JUNE 2013, DTD 3/12/2013.

P6(C):-TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR JULY 2013, DTD 3/12/2013.3RD RESPONDENT FOR JULY 2013, DTD 3/12/2013.

P6(D):-TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT FOR AUGUST 2013, DTD 3/12/2013.3RD RESPONDENT FOR AUGUST 2013, DTD 3/12/2013.

RESPONDENT(S)' EXHIBITS: NIL.----------------------- //TRUE COPY//

P.A. TO JUDGE

C.K. ABDUL REHIM, J.

------------------------------------------------- W.P.(c) No. 32229 OF 2013-C

------------------------------------------------- DATED THIS THE 27[th] DAY OF DECEMBER, 2013.

J U D G M E N T

Exhibits P3 to P3 (e) statutory appeals filed against the

orders of assessments are pending consideration anddisposal before the 1[st] respondent. The petitioner had alsofiled application seeking condonation of delay in filing theappeals as well as stay petitions as evidenced from Ext.P4series and Ext.P5. Contention of the petitioner is that the 1[st]respondent has not considered those applications, butcoercive steps of recovery has been initiated as evidentfrom Ext.P6 series notices issued under the provisions ofRevenue Recovery Act.

2. This court is of the considered opinion that a direction to the appellate authority to consider thoseapplications within a time frame will suffice to meet theends of justice.

3. Hence this writ petition is disposed of directingthe 1[st] respondent to consider Ext.P5 application and similar W.P.(c) No.32229/2013

other applications filed seeking condonation of delay infiling the appeals, and shall pass appropriate ordersthereon, after affording an opportunity of personal hearingto the petitioner, at the earliest possible at any rate within aperiod of one month from the date of receipt of a copy ofthis judgment. If the delay in filing the appeals arecondoned, then the 1[st] respondent shall consider Ext.P4series stay petitions and shall pass appropriate orders,simultaneously.

4. Till such time orders are passed by the appellateauthority as directed above, recovery of amounts coveredunder Ext.P6 series notice for realisation of amountscovered under the impugned assessments shall be kept inabeyance.

Sd/-C.K. ABDUL REHIM, JUDGE.

AMG

True copy

P.A to Judge

Page 3 of 3

Loading citations and judicial treatment…