Oceanus Dwellings (P) Ltd vs The State Tax Officer
2022 Latest Caselaw 4541 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
               THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
TUESDAY, THE 19TH DAY OF APRIL 2022 / 29TH CHAITHRA, 1944
                        WP(C) NO. 14135 OF 2022
PETITIONER/S:

               OCEANUS DWELLINGS (P) LTD
               PRIYADARSINI NAGAR, PUTHUR, PALAKKAD 678 001,
               REPRESENTED BY ITS MANAGER MS.SIMI TEDDY

            BY ADVS.
            A.KUMAR
            P.J.ANILKUMAR
            G.MINI(1748)
            P.S.SREE PRASAD
            JOB ABRAHAM
            AJAY V.ANAND



RESPONDENT/S:

    1          THE STATE TAX OFFICER
               (WORKS CONTRACT), SGST DEPARTMENT, PALAKKAD 678
               001

    2          DEPUTY TAHSILDAR
               PALAKKAD TALUK, CIVIL STATION COMPLEX, PALAKKAD
               678 001

               BY SMT.RESHMITA RAMACHANDRAN, GP


        THIS     WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON   19.04.2022,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 14135 OF 2022

                               ..2..




                             JUDGMENT

The petitioner has preferred Ext.P2

rectification application before the 1st

respondent. As is evident from Ext.P3 notice,

the matter is being considered by the 1 st

respondent. The petitioner's grievance is that

in the meanwhile, revenue recovery proceedings

have been initiated by the 2nd respondent as

evident from Exts.P4 and P5.

2. Heard the learned counsel for the petitioner

and the learned Government Pleader.

Considering the facts and circumstances of the

case, this writ petition is disposed of,

directing the 1st respondent to consider and

pass appropriate orders on Ext.P2

rectification application within a period of

one month from the date of receipt of a copy WP(C) NO. 14135 OF 2022

..3..

of this judgment. Till a decision is taken and

orders are communicated to the petitioner, all

further proceedings pursuant to Exts.P4 & P5

shall be kept in abeyance.

Sd/-

VIJU ABRAHAM

JUDGE bka/19.04.2022 WP(C) NO. 14135 OF 2022

..4..

APPENDIX OF WP(C) 14135/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28-12-2021

Exhibit P2 TRUE COPY OF THE RECTIFICATION APPLICATION DATED 05-04-2022

Exhibit P3 TRUE COPY OF THE NOTICE DATED 07-04-

Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 31-03-2022 ISSUED BY THE 2ND RESPONDENT

Exhibit P5 TRUE COPY OF THE FORM 10 ISSUED BY THE 2ND RESPONDENT DATED 31-03-2022