Anish.M.S vs Deputy Commissioner (Appeals) … on 5 August, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 22777 of 2008(J)


1. ANISH.M.S, AGED 30 YEARS,
                      ...  Petitioner

                        Vs



1. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL
                       ...       Respondent

2. INSP.ASST.COMMISSIONER, COMMERCIAL

3. COMMERCIAL TAX OFFICER, FIRST CIRCLE,

4. SECRETARY TO GOVERNMENT (TAXES),

                For Petitioner  :SRI.C.K.SREEJITH

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :05/08/2008

 O R D E R
                          K.M. JOSEPH, J.

            ````````````````````````````````````````````````````
                  W.P.(C) No. 22777 OF 2008 J
            ````````````````````````````````````````````````````
             Dated this the 5th day of August, 2008

                          J U D G M E N T

Petitioner presses to challenge Ext.P13. Ext.P13 is

the appellate order granting stay on condition that the

petitioner remits 50% of the tax and also furnishes security for

the balance amount. The principal complaint of the petitioner

appears to be that the goods dealt with by the petitioner is

Fibre Foam Mattresses and that is coming under entry 46 of

the 3rd Schedule which is taxable at 4%. It is pointed out by

the learned counsel for the petitioner that the petitioner is

unable to represent his case, though notice was issued on

account of unavoidable circumstances and levy of tax at the

rate of 12.5% is unwarranted and, therefore, the condition

imposed is illegal. Learned Government Pleader points out

that the petitioner did not even give reply to the notice and the

questions raised in the writ petition are matters to be

considered when the appeal itself is disposed of and there is

WPC.22777/08
: 2 :

only an interim order.

2. Having heard both parties, I feel that in the

interests of justice the petitioner can be permitted to pay 40%

of the tax due and furnish security for the balance amount.

Accordingly, Ext.P13 is modified and it is ordered that if the

petitioner remits 40% of the tax and furnishes security for the

balance amount within ten days from today, recovery

proceedings will be kept in abeyance till the appeal is

disposed of.

Writ petition is disposed of as above.

Sd/-

(K.M.JOSEPH, JUDGE)
aks

/TRUE COPY/

P.A.TO JUDGE