K.Basheer vs The Intelligence Officer(Ib) - I

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN

    THURSDAY, THE 07TH DAY OF JANUARY 2021 / 17TH POUSHA, 1942

                      WP(C).No.21243 OF 2020(E)


PETITIONER:

               K.BASHEER
               AGED 28 YEARS
               BAITHUL-AMAN, OTHAYOTH, PURYIL, PADANILAM P.O.,
               KUNNAMANGALAM, KOZHIKODE (EX. PROPRIETOR OF FASHION
               JEWELLERY).

               BY ADV. SRI.O.D.SIVADAS

RESPONDENTS:

      1        THE INTELLIGENCE OFFICER(IB) - I
               OFFICE OF THE DEPUTY COMMISSIONER, (INT),
               COMMERCIAL TAXES, KOZHIKODE-673001.

      2        THE DEPUTY COMMISSIONER, (APPEALS),
               DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673001.

      3        THE DISTRICT COLLECTOR,
               CIVIL STATION, KOZHIKODE, PIN-673020.




               SMT. THUSHARA JAMES - GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.21243 OF 2020                  2

                               JUDGMENT

The petitioner has approached this Court seeking a direction to the 2nd respondent 'to issue/serve the copy of the proceedings/order rendered by the said Authority on Ext.P2 Appeal preferred by him'.

2. However, when this matter was called today, Smt.Thushara James, learned Government Pleader, submitted that, in fact, the Appeal of the petitioner had been initially dismissed and that he had applied for restoration of the same through Ext.P8 application. She submitted that this application was allowed and the Appeal was consequently restored to file; but subsequently, dismissed on merits. She added that since the petitioner has suppressed all these facts from this Court, this writ petition may be dismissed.

3. In response, Shri.O.D.Sivadas, learned counsel for the petitioner, submitted that the afore submissions of the learned Government Pleader are not accurate since his client was not aware that the Appeal had been dismissed initially and that it is, therefore, that he had WP(C).No.21243 OF 2020 3 preferred Ext.P8 application for restoration. He further conceded that if the said application has been allowed and the Appeal has been subsequently disposed of on its merits, his client will certainly have to challenge the same in terms of law. He, therefore, prayed that this writ petition be closed reserving such liberty to him.

In the afore circumstances, recording the submissions of Smt.Thushara James as afore, I order this writ petition and direct the Appellate Authority to furnish a copy of the order to the petitioner within a period of one week from today and the coercive action, based on the demand, will stand deferred for a period of two weeks from today, so as to enable the petitioner to invoke his appellate remedy.

Sd/-

DEVAN RAMACHANDRAN JUDGE MC/7.1.2021 WP(C).No.21243 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE PROCEEDINGS DATED 25.08.2011 NO.IBI-53/09-10/B ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF APPEAL MEMORANDUM DATED 12.03.2012 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 12.03.2012 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF DELAY PETITION DATED 12.03.2012 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 10.04.2012 IN W.A.NO.669/2012. EXHIBIT P6 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 05.08.2013 IN WP(c)NO.19440 OF 2013.

EXHIBIT P7 TRUE COPY OF THE PROCEEDING DATED 03.03.2020 NO.C2-12232/18 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE APPLICATION SUBMITTED DATED 10.11.2020 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT RESPONDENT'S/S EXHIBITS:

NIL


MC

                     (TRUE COPY)                PA TO JUDGE