Shehzad Ahamed Parammal vs The Commercial Tax Officer
2023 Latest Caselaw 3948 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
     THURSDAY, THE 30TH DAY OF MARCH 2023 / 9TH CHAITHRA, 1945
                       WP(C) NO. 11313 OF 2023


PETITIONER:

          SHEHZAD AHAMED PARAMMAL
          AGED 34, S/O. LATE AHAMED PARAMMAL,
          PARAMMAL HOUSE, EAST KODUR, CHATTIPARAMBA,
          PERINTHALMANNA, MALAPPURAM, PIN - 676504

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA



RESPONDENTS:

    1     THE COMMERCIAL TAX OFFICER
          COMMERCIAL TAX OFFICE, PERINTHALMANNA,
          MALAPPURAM DISTRICT, PIN - 679322

    2     THE ASSISTANT SECRETARY
          KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
          ADDL. BENCH, CHEROOTTY ROAD,
          KOZHIKODE, PIN - 673032

    3     THE DEPUTY TAHSILDAR
          TALUK OFFICE PERINTHALMANNA,
          PERINTHALMANNA,
          MALAPPURAM DISTRICT, PIN - 679322

          DR.THUSHARA JAMES, SR.GOVT.PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.11313/2023                     2



                              T.R. RAVI, J.
               --------------------------------------------
                      W. P. (C). No.11313 of 2023
                --------------------------------------------
                 Dated this the 30th day of March, 2023

                              JUDGMENT

Admit. Government Pleader takes notice for respondents.

2. The limited prayer in the writ petition is for a direction to

the 2nd respondent to dispose of Exts.P3 second appeal filed against

Ext.P2 assessment order and P4 stay petition.

In view of the limited prayer made in the writ petition, this writ

petition is disposed of directing the 2nd respondent to take up Ext.P3

appeal and Ext.P4 stay petition and hear and dispose of the stay

petition within two months. The coercive steps for recovery shall be

kept in abeyance till then.

Sd/-

T.R. RAVI JUDGE Pn

APPENDIX OF WP(C) 11313/2023

PETITIONER'S EXHIBITS

Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 25-09-2017

Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE ASST.

COMMISSIONER (APPEALS), MALAPPURAM DTD. 31-01-2018

Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-03-2023

Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-03-2023

Exhibit P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD. 28-02-2023

Exhibit P6 COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DTD. 02-03-2023