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Kerala State Cashew Development vs D. Sureshbabu on 23 November, 2007

Kerala High Court
Kerala State Cashew Development vs D. Sureshbabu on 23 November, 2007
       

  

  

 
 
  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.

                      -----------------------------------

              Contempt of Court Case No. 1660 of 2007

                        --------------------------------

             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

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