M/S. Prime Land Holdings PVT. LTD vs. State Of Kerala
Held
The Court directed that the petitioner be served with copies of the appellate orders. No recovery proceedings shall be initiated against the petitioner during the period for filing a further appeal, and the outcome will depend on any second appeal filed.
Facts
The petitioner filed appeals against assessment orders for multiple years, along with stay petitions. The petitioner claims they have not received the appellate orders despite the appeals being heard and an interim order refusing stay being passed.
Key Issues
Whether the petitioner has been properly served with appellate orders and if recovery proceedings can be initiated before the appeal process is exhausted.
Sections Cited
Section 7, Section 34
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 1ST DAY OF NOVEMBER 2017/10TH KARTHIKA, 1939 WP(C).No. 33989 of 2017 (W) ---------------------------- PETITIONER(S): ---------------------- M/S. PRIME LAND HOLDINGS PVT. LTD, LAKKIDI P.O., WAYANAD - 673 576, REPRESENTED BY ITS DIRECTOR MR.P.T.LUKOSE.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN SRI.PAULOSE C. ABRAHAM RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES (NOW STATE GST DEPARTMENT), NIRMAL ARCADE, ERANJIPALAM, KOZHIKKODE - 673 006. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES (NOW STATE GST DEPARTMENT), NIRMAL ARCADE, ERANJIPALAM, KOZHIKKODE - 673 006. 4. THE TAHSILDAR, REVENUE RECOVERY, AMBALAVAYAL, WAYANAD -
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