IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 32512 of 2006(U)
1. M.NIZAR, AGED 34,
... Petitioner
Vs
1. DEPUTY COMMISSIONER (APPEALS),
... Respondent
2. SALES TAX OFFICER (WORKS CONTRACT AND
3. DEPUTY TAHSILDAR (RR),
4. TAHSILDAR,
5. STATE OF KERALA,
For Petitioner :SRI.P.JACOB VARGHESE
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMAN
Dated :12/12/2006
O R D E R
P.R.RAMAN, J.
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W.P.(C) NO. 32512 OF 2006
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Dated this the 12th day of December, 2006
J U D G M E N T
Petitioner is a contractor who was assessed to sales tax by
Exhibit P2 dated 02/01/2006 against which he has preferred an
appeal before the Deputy Commissioner. As evidenced by Exhibit
P4 along with stay application Exhibit P5, no orders were passed
on Exhibit P5.
2. According to the petitioner, awarder has already
deducted the tax at the time of payment of the amount as
contemplated by law. He seeks reliance on Exhibit P1 which
would show that as per Chellan No.780116 dated 16/9/2002, an
amount of Rs.29,828 being sales tax due was deducted from out
of the amount payable to him. As per the order of the Assessing
Officer, the balance tax due is Rs.31,878/-. In such circumstances,
petitioner has made out a strong case and the balance of
convenience is also in his favour.
3. In the above facts and circumstances, instead of
directing the appellate authority to pass order in the stay
application, interest of justice demands that revenue recovery
WPC 32512/2006
: 2 :
proceedings initiated by Exhibit P7 be stayed. Accordingly, all
further proceedings pursuant to Exhibits P6 and P7 will stand
stayed until the disposal of the appeal by the appellate authority.
Writ petition is allowed.
P.R.RAMAN, JUDGE
Rp