M/S. Chaya Industries Ltd vs Commercial Tax Officer

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 34395 of 2006(T)



1. M/S. CHAYA INDUSTRIES LTD.
                      ...  Petitioner

                        Vs

1. COMMERCIAL TAX OFFICER
                       ...       Respondent

                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMAN

 Dated :/  /

 O R D E R
                                   P.R.RAMAN, J.

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                          W.P.(C) NO.34395 OF 2006

                            ```````````````````````````

               Dated this the 21st day of December, 2006


                                  J U D G M E N T

The challenge made in this writ petition is an interim order passed

by the Deputy Commissioner, Appeals in the stay application filed by the

petitioner. As per Exhibit P3 order, the Deputy Commissioner Appeals

directed payment of 50% of the balance demanded for the year 2002-03

(KGST) and to furnish security before the Assessing Authority on or

before 23/12/2006 for the balance amount on condition for granting the

stay pending appeal.

2. The learned counsel appearing for the petitioner contended

that there is no transfer of goods involved and he is only bringing the

goods from his unit at Tirupur and after dyeing, the same is

retransferred to the Tirupur unit. This is a pure question of fact which

cannot be gone into at this stage.

3. In such circumstances, I find no merit in the contention that

the order passed by the appellate authority is in a mechanical way or is

liable to be interfered with. Time for payment is however extended till

31/12/2006 in partial modification of the order passed by Deputy

Commissioner, Appeal.

Subject to the above, writ petition is dismissed.

P.R.RAMAN, JUDGE

Rp