IN THE HIGH COURT OF KERALA AT ERNAKULAM
Con Case(C) No. 1660 of 2007(S)
1. KERALA STATE CASHEW DEVELOPMENT
... Petitioner
Vs
1. D. SURESHBABU,
... Respondent
2. SMT. VIJAYAPRABHA S.,
For Petitioner :SRI.C.UNNIKRISHNAN (KOLLAM)
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :23/11/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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Contempt of Court Case No. 1660 of 2007
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Dated, this the 23rd day of November, 2007
J U D G M E N T
Heard learned counsel for petitioner and learned standing
counsel for respondents.
2. The contempt of court case is filed on the ground that
tax is recovered in violation of the stay order granted by this Court
through Annexure A3 judgment. Learned standing counsel
submitted that recovery is made in garnishee proceedings prior to
the judgment. I do not think the prayer for refund can be
entertained in contempt proceedings. In any case, since petitioner
is a State Government undertaking, the assessment of which is set
aside and remanded for reconsideration by the officer, there will be
direction to the officer to revise the assessment in terms of
tribunal’s order, within a period of three weeks from the date of
production of a copy of this judgment. Review petitioner will
produce copy of the judgment and co-operate with the proceedings
for revision of assessment, so that refund of collected tax, if
eligible, will be granted without any delay.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg