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TMI Blog2014 (9) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... mes to be true and also subject to production of the documents, there may not be any liability upon the petitioner . However, this Court does not intend to express anything with regard to the merits of the case, in view of the fact that the appeals are pending consideration before the appellate authority. This Court finds that this is a fit case where the merits of the appeals have to be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-11. Being aggrieved of the said orders, the petitioner had approached the second respondent/Assistant Commissioner (Appeals ) by filing Exts.P8 to P10 appeals and Exts.P11 to P13 petitions for stay. After considering the the petitions for stay, Exts.P14 to P16 interim orders were passed directing the petitioner to satisfy 30% of the disputed amount so as to avail the benefit of interim stay d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst TIN of the concerned dealer, with whom the former dealer had transactions. Subsequently, on coming across the mistake, the concerned dealer, who uploaded the details approached the concerned authority/Assistant Commissioner (Assessment )Special Circle, Commercial Taxes, Palakkad and filed a petition for rectification of the error apparent on the face of the records. The matter was examined b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s. Power Traders as per their undertaking. This is issued to M/s. PVJ Enterprises at the request of the Managing Partner of the firm Sri Jaikrishnan P.N. to produce before the Hon'ble High Court of Kerala. 4. After hearing both the sides, this Court finds that if the version as putforth by the petitioner in the writ petition and as contained in the certificate mentioned herein bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment. Coercive proceedings pursuant to Exts.P18 to P20 shall be kept in abeyance till such time. Interim order granted by the appellate authority vide Exts.P14 to P16 will stand varied to the said extent. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent/Assistant Commissioner (Appeals ) for further steps. The writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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