2021 (10) TMI 194

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.... V.DEV AND S.SAJEEVAN RESPONDENTS: DR. THUSHARA JAMES-SR GP JUDGMENT BECHU KURIAN THOMAS, J Petitioner was issued with Exts.P1, P1(a) and P1(b) assessment orders under the Kerala Tax on Luxuries Act, 1976 for the assessment years 2014-2015, 2015-2016 and 2016-2017. 2. Challenging the orders of assessment, petitioner preferred statutory appeals before the Deputy Commissioner (Appeals), State ....

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....eived only on 11.03.2020. Petitioner claims that there is no delay on account of the order of the Hon'ble Supreme court in Re Cognizance for Extension of Limitation v. XXX as Miscellaneous Application No.665/2021 in SMW(C) No.3/2020, [2021 (3) KLT 250] wherein the period of limitation in all cases were extended. Petitioner has also preferred Ext.P5, P5(a), P5(b) stay petitions for the respecti....