Kerala High Court

WP(C)/42543/2018 of M/S. TEAM PLY AND BOARDS Vs THE STATE TAX OFFICER on 28 December 2018

COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF DECEMBER 2018 / 7TH POUSHA, 1940 WP(C). No.42543 of 2018 PETITIONER: M/S. TEAM PLY AND BOARDS PANICHAYAM, NEDUNGAPRA.P.O., PERUMBAVOOR, REPRESENTED BY ITS MANGING PARTNER, SRI.SIYAD.K.P. BY

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

FRIDAY, THE 28TH DAY OF DECEMBER 2018 / 7TH POUSHA, 1940

WP(C). No.42543 of 2018

PETITIONER:

M/S. TEAM PLY AND BOARDSPANICHAYAM, NEDUNGAPRA.P.O., PERUMBAVOOR, REPRESENTEDBY ITS MANGING PARTNER, SRI.SIYAD.K.P.

BY ADV. SRI.N.MURALEEDHARAN NAIR

RESPONDENTS:

BY GOVERNMENT PLEADER SRI.B. UNNIKRISHNA KAIMAL

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

Being aggrieved of Ext.P1 assessment orderpassed by the first respondent in respect of theassessment year 2014-2015, the petitioners havefiled Ext.P2 appeal, along with Exts.P3 & P4petitions for condonation of delay and stay,respectively, which are pending considerationbefore the second respondent. The grievance ofthe petitioners is that, without any regard tothe pendency of the above proceedings, therespondents are proceeding with coercive steps,as borne by Ext.P5 demand notice, which hence issought to be intercepted by this Court.

2. Heard the learned Government Pleader aswell.

3. Considering the facts and circumstances,the second respondent is directed to passappropriate orders on Exts.P3 & P4 petitions for condonation of delay and stay, respectively, inaccordance with law, as expeditiously aspossible, at any rate, within 'one month' fromthe date of receipt of a certified copy of thisjudgment. Coercive proceedings pursuant toExt.P5 demand notice shall be kept in abeyancetill such time.

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The Writ Petition is disposed of.

Sd/-

sp/28/12/18

A.MUHAMED MUSTAQUEJUDGE

//True Copy//

P.A. To Judge

PETITIONERS' EXHIBITS:

APPENDIX

EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY1ST RESPONDENT UNDER CST ACT FOR THE YEAR2014-15 DATED 10/07/2018.1ST RESPONDENT UNDER CST ACT FOR THE YEAR2014-15 DATED 10/07/2018.

EXHIBIT P2TRUE COPY OF THE APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED26/07/2018.PETITIONER BEFORE THE 2ND RESPONDENT DATED26/07/2018.

EXHIBIT P3TRUE COPY OF THE DELAY CONDONATION PETITIONFILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 26/07/2018.FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 26/07/2018.

EXHIBIT P4TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED26/07/2018.PETITIONER BEFORE THE 2ND RESPONDENT DATED26/07/2018.

EXHIBIT P5TRUE COPY OF THE DEMAND NOTICE IN FORMNO.IV ISSUED BY 1ST RESPONDENT DATED10/07/2018.NO.IV ISSUED BY 1ST RESPONDENT DATED10/07/2018.

RESPONDENTS' EXHIBITS:- NIL

//TRUE COPY//

P.A. TO JUDGE

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