Mathew Thomas vs Asst Commissioner on 23 December, 2010

Kerala High Court
Mathew Thomas vs Asst Commissioner on 23 December, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 38118 of 2010(L)


1. MATHEW THOMAS, M/S.JOHNSON RUBBER
                      ...  Petitioner

                        Vs



1. ASST COMMISSIONER
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS)

                For Petitioner  :SRI.HARISANKAR V. MENON

                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.
              ---------------------------------------
               WP(C) No. 38118 of 2010
              ----------------------------------------
       Dated this the 23rd day of December, 2010

                     J U D G M E N T

Against Ext.P1 order of assessment the

petitioner had filed Ext.P2 appeal before the 2nd

respondent. Through Ext.P4 notice the petitioner

was requested to rectify the defect of non-payment

of admitted tax, on or before 28.12.2010.

According to the petitioner, he is in a stringent

financial condition and is not in a position to pay

of the admitted tax within the time stipulated.

Therefore the petitioner seeks direction to restrain

the 2nd respondent from rejecting the appeal for a

period of two months, in order to facilitate the

petitioner to make payments of the admitted tax,

within that time and to rectify the defects noted in

the appeal.

WP(C) No. 38118 of 2010
2

2. Considering the facts and circumstances

and the limited prayer made, I am of the opinion

that the 2nd respondent can be directed to keep in

abeyance rejection of the appeal for a period of

two months from today.

3. Accordingly the writ petition is disposed of

with a direction to the 2nd respondent to keep the

matter pending for a period of two months from

today and to permit the petitioner to cure the

defects in Ext.P2 appeal, within that time. It is

made clear that the above direction will not

prevent the assessing authority from taking steps

for recovery of the amounts.

C.K. ABDUL REHIM,
JUDGE
rkc

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