IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA No. 747 of 2007()
1. P.M.ASHRAF
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER(AA)
... Respondent
For Petitioner :SRI.ARIKKAT VIJAYAN MENON
For Respondent : No Appearance
The Hon'ble MR. Justice J.B.KOSHY
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR
Dated :22/03/2007
O R D E R
J.B.KOSHY & T.R.RAMACHANDRAN NAIR, JJ.
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W.A.No.747 OF 2007
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Dated 22nd March, 2007
JUDGMENT
Koshy,J
.
Appellant/petitioner was issued with an assessment
order under Section 24 of the Kerala Value Added Tax Act.
According to the appellant, the above order was passed in
complete violation of the principles of natural justice and no
reasons are also stated therein, and, therefore, he approached
this court. Learned Single Judge directed the appellant to
file an appeal as statutory remedy is provided and did not go
into the merits of the contentions. Since the learned Single
Judge did not admit the petition and did not exercise
discretionary power in view of the effective alternate
statutory remedy of filing an appeal, we are of the opinion
that no grounds are made out for interference in the impugned
judgment. But, we note that under Section 55 of the Kerala
Value Added Tax Act, appeal can be filed before the Deputy
Commissioner (Appeals) and with regard to the orders passed
under Section 24, appellant need pay only the admitted amount
of tax. Therefore, if appellant files an appeal with admitted
amount of tax along with a stay petition for staying the full
amount on or before 30.3.2007, no recovery proceedings shall
W.A.747/2007 2
be taken till the stay petition is disposed of. With that
rider, this writ appeal is disposed of.
J.B.KOSHY
JUDGE
T.R.RAMACHANDRAN NAIR
JUDGE
tks