Beeran O.C. vs. The Commercial Tax Officer
Held
The Court allowed the petitioner to file the Second Appeal within three weeks and directed the authorities to defer coercive steps. This was subject to the petitioner depositing 20% of the demanded tax within six weeks.
Facts
The petitioner sought breathing time to file a Second Appeal before the Tribunal due to a delay caused by his counsel's accident. He also sought a stay on revenue recovery proceedings.
Key Issues
Whether the petitioner should be granted an extension to file a statutory appeal and a stay on recovery proceedings due to extenuating circumstances.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 20TH DAY OF DECEMBER 2018 / 29TH AGRAHAYANA, 1940 PETITIONER: BEERAN O.C.,MANAGING PARTNER,M/S.OTTATHENGIL TRADERS,PUTHANPEEDIKA, NEDUVA,PARAPPANANGADI MALAPPURAM DISTRICT. BY ADVS. SRI.BABU S. NAIR SMT.SMITHA BABU RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,TIRURANGADI MALAPPURAM DISTRICT,PIN-676306. 2 THE INTELLIGENCE OFFICER(IB) DEPARTMENT OF COMMERCIAL TAXES MALAPPURAM,PIN-676505. 3 THE ASSISTANT COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT MALAPPURAM,PIN-676505. DR THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner suffered the Ext.P6 order, against which he can file an appeal before the Tribunal. Though the Ext.P6 order was passed on 31.05.2018, the petitioner pleads that his counsel, who defended him before the First Appellate authority, met with an accident and could not communicate the order to him. Now beyond the permissible three months' time there o
The judgment continues below.
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