IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 2229 of 2008(M)
1. M/S PARAMOUNT TEA MARKETING (P)LTD.,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY THE
... Respondent
2. THE DEPUTY COMMISSIONER(APPEALS),
3. THE DEPUTY TAHSILDAR(REVENUE RECOVERY),
4. THE DISTRICT COLLECTOR,
For Petitioner :SRI.ASHIK K.MOHAMMED ALI
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :18/01/2008
O R D E R
ANTONY DOMINIC, J.
===============
W.P.(C) NOs. 2229 & 2273 OF 2008
========================
Dated this the 18th day of January, 2008
J U D G M E N T
Challenge in these writ petitions is against Ext.P2
conditional orders, by which stay has been granted and the
petitioners were required to remit 1/3rd of the tax and 50% tax.
A reading of these orders show that the appellate authority has
considered the prima facie nature of the case that was made out
by the petitioners and it is on that basis conditional order of stay
has been granted. Petitioners contend that they are entitled to
total exemption and that documents also have been made
available to the appellate authority and therefore they are
entitled to get complete stay.
2. As presently, I am not called upon to examine the
merits of the appeal and it is for the appellate authority to
consider the contentions on either side and pass final orders. On
WPC 2229 & 2273/08
:2 :
going through Ext.P2 order in these cases, I am satisfied that the
appellate authority has exercised his discretion and there is
absolutely no perversity warranting interference by this court.
Writ petitions fail and are dismissed.
ANTONY DOMINIC, JUDGE.
Rp