High Court Kerala High Court

Johnson Joseph vs The Commercial Tax Officer on 24 August, 2007

Kerala High Court
Johnson Joseph vs The Commercial Tax Officer on 24 August, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 25983 of 2007(R)


1. JOHNSON JOSEPH, PROPRIETOR,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

3. INSPECTING ASST., COMMISSIONER,

4. STATE OF KERALA REPRESENTED BY SECRETARY

                For Petitioner  :SRI.E.P.GOVINDAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :24/08/2007

 O R D E R
                  C.N.RAMACHANDRAN NAIR, J.
                  -----------------------------------
                      WP(C) No. 25983 of 2007
                        -------------------------
            Dated, this the 24th day of August, 2007

                            J U D G M E N T

Since petitioner has filed appeals against sales tax

assessment for the years 2000-01, 2001-02 and 2002-03 and since

petitioner’s claim is against rejection of exemption and having

regard to the balance tax and interest due, there will be stay

against recovery proceedings till disposal of the appeals on

petitioner remitting rupees five lakhs in two instalments of Rs. 2.5

lakhs each, first of which will be paid on or before 20/09/2007 and

next on or before 20/10/2007. The appellate authority is directed

to take up the appeals out of turn and dispose of the same within

three months from the date of making payment as above. If

payments are not made, entire demand can be recovered during

pendency of appeals and in that case appeals will be disposed of in

the usual course.

This writ petition is disposed of as above.

(C.N.RAMACHANDRAN NAIR, JUDGE.)
jg