Essar Oil Limited vs Intelligence Officer … on 11 April, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA No. 997 of 2007()


1. ESSAR OIL LIMITED,
                      ...  Petitioner

                        Vs



1. INTELLIGENCE OFFICER (INVESTIGATION
                       ...       Respondent

2. DEPUTY COMMISSIONER,

3. ASSISTANT COMMISSIONER,

4. SHEBNA ENTERPRISES,

5. IFAN ENTERPRISES,

6. THE MANAGER,

7. THE MANAGER,

                For Petitioner  :SRI.C.P.MOHAMMED NIAS

                For Respondent  : No Appearance

The Hon'ble the Acting Chief Justice MR.K.S.RADHAKRISHNAN
The Hon'ble MR. Justice M.N.KRISHNAN

 Dated :11/04/2007

 O R D E R
                  K.S.RADHAKRISHNAN, Ag.C.J.   &

                            M.N.KRISHNAN, J.

                      -------------------------------

                              W.A.No.997 of 2007

                       -------------------------------

               Dated, this the   11th day of April,  2007


                                 JUDGMENT

Radhakrishnan, Ag.C.J.

Heard learned counsel on either side. Learned Government

Pleader submitted that the Sales Tax Revision is posted for

hearing on 25th of this month. Further, Ext.P9 order would

indicate that that a prima facie case has been made out by the

assessee. In the circumstances, we are inclined to hold up the

recovery of penalty till the final disposal of the revision petition.

The assessee will co-operate for early disposal of the revision

petition.

Writ appeal is disposed of as above.

K.S.RADHAKRISHNAN,

Ag.CHIEF JUSTICE.

M.N.KRISHNAN,

JUDGE.

vns

I.A.No.266/2007 2