Beeta Traders & Agencies Pvt. Ltd vs Commercial Tax Officer (Audit on 14 March, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 8734 of 2008(M)


1. BEETA TRADERS & AGENCIES PVT. LTD.,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER (AUDIT
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS) II,

3. INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.JOSEPH JERARD SAMSOM RODRIGUES

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :14/03/2008

 O R D E R
                           ANTONY DOMINIC, J.
                         ===============
                      W.P.(C) NO. 8734 OF 2008 M
                    ====================

                Dated this the 14th day of March, 2008

                               J U D G M E N T

In this writ petition, the challenge is against Ext.P4, an order

granting stay on condition that the petitioner remits 50% of the amount

due and furnish security for the balance. Counsel for the petitioner submits

that the assessment order is vitiated for violation of the principles of

natural justice. This is a matter for the appellate authority to consider and

the appellate authority having been satisfied that the petitioner has made

out a prima facie case for a grant of conditional stay has passed Ext.P4. I

do not find any perversity in the approach of the appellate authority,

warranting interference with Ext.P4.

Writ petition fails and is dismissed.

ANTONY DOMINIC,JUDGE.

Rp