C. Unnikrishnan vs Assistant Commissioner … on 28 September, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 28942 of 2007(U)


1. C. UNNIKRISHNAN,
                      ...  Petitioner

                        Vs



1. ASSISTANT COMMISSIONER (ASSESSMENT),
                       ...       Respondent

2. THE OFFICER IN-CHARGE OF THE CHECK POST,

3. THE COMMISSIONER OF COMMERCIAL TAXES,

4. THE STATE OF KERALA,

5. DEPUTY COMMISSIONER,

6. THE OFFICER IN-CHARGE OF THE CHECK POST,

                For Petitioner  :SRI.K.M.FIROZ

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :28/09/2007

 O R D E R
                      ANTONY DOMINIC, J.
                    ===============
                  W.P.(C) NO. 28942 OF 2007
                ====================

         Dated this the 28th day of September, 2007

                         J U D G M E N T

Heard learned counsel for the petitioner and the learned

Government Pleader.

2. Petitioner’s grievance is against demand of advance

tax through Demand Draft taken from Bank. However, petitioner

expressed willingness to remit the tax in Treasury and to produce

the treasury receipt before the Assessing Authority or before the

Check Post Authorities. Learned Government Pleader has stated

that Government has no objection in making payment in the

Treasury.

3. In the circumstances, this writ petition is disposed of

directing the respondents to permit the petitioner to remit

advance tax in the Treasury and produce the receipt before the

concerned Authority. If there is any shortage in the payment

made in the Treasury, then Check Post Officials will permit the

petitioner to remit such differential amount of advance tax in

WPC 28942/07
: 2 :

cash.

4. There will be a further direction that receipt will be

given when the chalan is remitted.

Writ petition is disposed of as above.

ANTONY DOMINIC, JUDGE.

Rp