M/S.Parameswaran & Co. Edappally vs The State Of Kerala on 22 July, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 1160 of 2006(K)


1. M/S.PARAMESWARAN & CO. EDAPPALLY,
                      ...  Petitioner

                        Vs



1. THE STATE OF KERALA, REPRESENTED BY THE
                       ...       Respondent

2. THE SALES TAX OFFICER I (D),

3. THE ADDL.APPELLATE ASSISTANT

4. THE TAHSILDAR (RR),

5. THE DEPUTY TAHSILDAR (RR),

                For Petitioner  :SRI.VAKKOM N.VIJAYAN

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :22/07/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR, J.
                  ....................................................................
                             W.P.(C) No.1160 of 2006
                  ....................................................................
                    Dated this the 22nd day of July, 2008.

                                         JUDGMENT

The petitioner is challenging recovery proceedings on the ground that

the amount shown is incorrect. However, delay in payment of tax is

admitted and consequently petitioner will be liable to pay interest. Even

though petitioner has raised a contention that appellate order is not given

effect, counter affidavit is filed stating that order in appeal for the years

1992-93 and 1993-94 are given effect. If petitioner has grievance against

demand of interest, petitioner has right of revision against the same. The

W.P. is accordingly closed leaving the respondents to proceed for recovery

of balance amount subject to petitioner’s right to file revision against

demand of interest.

C.N.RAMACHANDRAN NAIR
Judge
pms