IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 2375 of 2009()
1. P.NATARAJAN,S/O.J.PADMANABHAN,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. ASSISTANT COMMISSIONER,
4. KERALA AGRL.INCOME TAX & SALES TAX
For Petitioner :SRI.O.RAMACHANDRAN NAMBIAR
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Acting Chief Justice MR.P.R.RAMAN
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :23/02/2010
O R D E R
P.R. RAMAN Ag. CJ &
C.N. RAMACHANDRAN NAIR, J.
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W.A. NO. 2375 OF 2009
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DATED THIS, THE 23RD DAY OF FEBRUARY, 2010.
J U D G M E N T
Ramachandran Nair, J.
Appeal against assessment completed under Section 17D is
maintainable before the Tribunal only on payment of assessed tax.
Appellant filed writ petition, for a direction, before this Court, to the
Tribunal, to dispense with payment, entertain the appeal and dispose of the
same on merits. However, learned Single Judge, going by the statutory
provision, declined to grant relief; but left open the right of the appellant to
remit the assessed tax and argue the appeal on merits. It is against this
judgment, the appeal is filed.
2. We have heard learned counsel for the appellant and Special
Government Pleader appearing for the respondents. During admission
hearing, this Court had granted an interim order against recovery, on
payment of Rs. 1 lakh, which, appellant has not so far remitted. Even
though Tribunal is not entrusted with any power to dispense with
payment of tax for entertaining the appeal, this Court, under Article 226, has
the authority to pass appropriate orders. Since the appellant’s claims is one
of exemption and not on turn over dispute or rate of tax and having regard
WA 2375/2009 2
to the special features of the case, we allow the writ appeal by modifying the
judgment of the learned Single Judge by directing the appellant to pay
Rs.1,00,000/- (Rupees one lakh only) in terms of the interim order, within a
period of two weeks from receipt of this judgment, failing which, appeal
pending before the Tribunal will stand dismissed as defective and
respondents will be entitled to proceed for recovery of the entire arrears.
However, if payment is made as directed above, the Tribunal will
entertain the appeal, hear the matter on merits and dispose of the same.
The writ appeal is disposed of as above.
P.R. RAMAN,
(Ag. CHIEF JUSTICE)
C.N. RAMACHANDRAN NAIR,
(JUDGE).
knc/-