IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 642 of 2011(E)
1. JYOTHI LABORATORIES LIMITED,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER(ASSESSMENT)
... Respondent
2. THE INSPECTING ASSISTANT COMMISSIONER,
3. DEPUTY COMMISSIONER(APPEALS)
For Petitioner :SRI.P.RAGHUNATH
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :10/01/2011
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.642 of 2011
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Dated this the 10th day of January, 2011
J U D G M E N T
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With respect to the year 2008-09, assessment was
completed against the petitioner as per Ext.P1 order. Aggrieved
by Ext.P1 the petitioner had filed statutory appeal before the 3rd
respondent, as per Ext.P2. Stay petition as per Ext.P3 was also
filed along with the appeal. It is stated that the 3rd respondent
has not yet considered either the appeal or the stay application.
Grievance of the petitioner is that recovery steps are being
proceeded against, for realising the amount of tax in dispute, on
issuing revenue recovery notice as per Ext.P4, without
considering pendency of the appeal. Hence the petitioner seeks
direction to keep in abeyance the recovery steps till disposal of
the appeal.
2. It is submitted that the only dispute in the appeal
pertains to the rate of tax applicable to the products, “Ujala
Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner.
It is further submitted that the question is now pending
consideration in various other cases filed by the manufacturer
as well as other dealers, awaiting decision on the issue from the
Hon’ble Supreme Court and from this court. It is pointed out
that this court had granted stay in many other cases, against
WP(C).642/11 2
recovery of the tax amounts in dispute, pending disposal of such
appeals, subject to condition of payment of 1/3rd of the amounts
due. Hence I am of the opinion that a similar relief can be
granted in this case also.
3. In the result, the 3rd respondent is directed to
consider and dispose of Ext.P2 appeal, after affording an
opportunity of hearing to the petitioner, as early as possible, at
any rate within a period of 3 months from the date of receipt of a
copy of this judgment.
4. Realisation of amounts covered under Ext.P1 order,
which is now sought to be recovered through Ext.P4 revenue
recovery notice, shall be kept in abeyance till such time the
appeal is disposed of as directed above, subject to condition of
the petitioner remitting 1/3rd of the tax amount in dispute and
also furnishing security bond for the balance amount, within two
weeks from the date of receipt of a copy of this judgment.
5. The petitioner will produce a copy of this judgment
before the 3rd respondent.
C.K.ABDUL REHIM, JUDGE.
okb