K.S. SANTHOSH, PROP. QUALITY MACHINERY SUPPLIERS, ROOM NO. 9/1269 OLD), 10/569 (NEW), MOOTHARAYIL COMPLEX, KOOTTUPATHA, BPL JUNCTION, PALAKKAD Vs. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD, PIN- 678 001,

JUDGEMENT

(1.) BEING aggrieved by Ext.P2 assessment order for the assessment year 2009 -10 passed by the first respondent, the petitioner preferred Ext.P3 appeal along with Ext.P4 petition for stay before the second respondent. After considering the I.A. for stay, the second respondent passed Ext.P5 order dismissing the stay petition, holding that there was absolutely no ground to consider the relief sought for. This made the petitioner to approach this Court, challenging the same, stating that the course pursued in keeping the appeal pending, without enabling the petitioner to pursue the statutory remedy, if there was no merit, is not correct or proper. Heard the learned Government Pleader as well.

(2.) THE observations made by the second respondent in Ext.P5 is as follows: