IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA No. 2708 of 2007()
1. HOTEL DOUBLOON,KALLAMBALAM,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER
... Respondent
2. DEPUTY COMMISSIONER (APPEAL)
3. STATE OF KERALA REP. BY
4. DEPUTY THASILDAR
For Petitioner :SRI.R.ANILKUMAR
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.M.JOSEPH
Dated :15/11/2007
O R D E R
H.L. DATTU, CJ. & K.M. JOSEPH, J.
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WRIT APPEAL No. 2708 of 2007
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Dated this the 15th day of November, 2007.
JUDGMENT
H.L.DATTU, CJ,
Discretionary order passed by the First Appellate Authority was the
subject matter of a writ petition at the instance of the assessee. The learned Single
Judge has modified that interim order passed by the First Appellate Authority, once
again exercising his extraordinary and discretionary jurisdiction. Aggrieved by the said
order, the assessee/petitioner in the writ petition is before us in this writ appeal.
2. Normally, in fiscal matters, this court is not expected to grant interim
orders, for the reason that the State Government cannot run on bank
guarantees/immovable property securities etc.. This issue is well settled by the
Supreme Court in the case of Empire Industries Limited and others v. Union of India
and others ((1987) 64 STC 42). But, in exceptional cases, this Court can exercise its
extra ordinary jurisdiction and pass such order, keeping in view the interest of the
revenue and that of the assessee. That is what that is done by the learned Single
Judge in the instant case. The Appellant should be satisfied with that order. A
harmless and beneficial order cannot be subject matter of an appeal. Therefore, in
our view, the appeal requires to be rejected and accordingly, it is rejected.
Ordered accordingly.
H.L. DATTU,
CHIEF JUSTICE
K.M. JOSEPH,
JUDGE
sb/DK.