IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38351 of 2010(T)
1. JYOTHY LABORATORIES LIMITED
... Petitioner
Vs
1. ASSISTANT COMMISSIONER (ASSESSMENT)
... Respondent
2. THE INSPECTING ASSISTANT COMMISSIONER,
3. DEPUTY COMMISSIONER (APPEALS),
For Petitioner :SRI.P.RAGHUNATH
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :23/12/2010
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).Nos.38351 of 2010
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Dated this the 23rd day of December, 2010
J U D G M E N T
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Aggrieved by assessment for the month of
September 2010, completed against the petitioner as
per Ext.P1 order, the petitioner had filed statutory
appeal before the 3rd respondent, as per Ext.P2. Stay
petition as per Ext.P3 was also filed along with the
appeal. It is submitted that the 3rd respondent has not
yet considered either the appeal or the stay application.
Grievance of the petitioner is that recovery steps are
now being proceeded against for realising the amount
in dispute, on issuing revenue recovery notice as per
Ext.P4, without considering pendency of the appeal.
Hence the petitioner seeks direction to keep in
abeyance the recovery steps till the disposal of the
appeal.
2. It is submitted that the only dispute in the
W.P.(C).38351/10-T -2-
appeal pertains to rate of tax applicable for the products,
“Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the
petitioner. It is further submitted that the question is now
pending decision in various other cases filed by the
manufacturer as well as other dealers, awaiting decision on
the issue from the Hon’ble Supreme Court and from this
court. It is pointed out that this court had granted stay in
many other cases, against recovery of the tax amounts in
dispute, pending disposal of such appeals, on condition of
payment of 1/3rd of the amounts. Hence I am of the opinion
that a similar relief can be granted in this case also.
3. In the result the 3rd respondent is directed to
consider and dispose of Ext.P2 appeal, after affording an
opportunity of hearing to the petitioner, as early as
possible, at any rate within a period of 3 months from the
date of receipt of a copy of this judgment.
4. Realisation of amounts covered under Ext.P1
order, which is now sought to be recovered through Ext.P4
notice, shall be kept in abeyance, on condition of the
W.P.(C).38351/10-T -3-
petitioner remitting 1/3rd of the tax amount in dispute and
also on furnishing security for the balance amount, within
two weeks from the date of receipt of a copy of this
Judgment.
5. The petitioner will produce a copy of this
judgment before the 3rd respondent.
C.K.ABDUL REHIM, JUDGE.
okb