Mariamma George v. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 22ND DAY OF APRIL 2022 / 2ND VAISAKHA, 1944 WP(C) NO. 14363 OF 2022 PETITIONER/S: MARIAMMA GEORGE, AGED 65 YEARS (W/O. LATE M.K. GEORGE, PROPRIETOR, M/S PAUL & SONS FURNITURE), MANKIDIAN HOUSE, HOUSE NO. VII/ 493, CHEVOOR P.O, THRISSUR 680 027. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, 2ND CIRCLE, STATE GST DEPARTMENT, THRISSUR 680 004. 2 TYHE DEPUTY COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR 680 004. 3 THE DY. TAHSILDAR, TALUK OFFICE, THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM 695 023. OTHER PRESENT: GP RESHMITA R CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14363 OF 2022 ..2.. JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-14, petitioner has preferred Ext.P2 appeal before the 2nd respondent along with Ext.P3 delay petition. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. The petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered.
Hence this writ petition.
Having considered the submissions of the counsel for the petitioner as well as the learned Government Pleader, I am of the opinion that this writ petition itself can be disposed of with a direction to the 2nd respondent.
Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on
WP(C) NO. 14363 OF 2022 ..3.. Ext.P3 stay petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Exts.P6 & P7 shall be kept in abeyance. The writ petition is disposed of as above. VIJU ABRAHAM JUDGE bka/22.04.2022
WP(C) NO. 14363 OF 2022 ..4.. APPENDIX OF WP(C) 14363/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-2014 ISSUED BY THE IST RESPONDENT DTD. 26.4.2021. Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02.04.2022. Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02.04.2022. Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 02.04.2022. Exhibit P5 COPY OF POSTING NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 16.4.2022. Exhibit P6 COPY OF NOTICE IN FORM I ISSUED BY THE 3RD RESPONDENT DTD. 05.02.2022. Exhibit P7 COPY OF NOTICE IN FORM 10 ISSUED BY THE 3RD RESPONDENT DTD. 19.02.2022. Exhibit P8 COPY OF JUDGMENT OF THIS HON'BLE COURT IN WPC NO. 12856/2022 DTD. 07.04.2022.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.