IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 22773 of 2008(J)
1. M/S.POLSONS DISTILLERY
... Petitioner
Vs
1. ASSISTANT COMMISSIONER ASSESSMENT-11,
... Respondent
2. DEPUTY COMMISSIONER APPEALS,
3. STATE OF KERALA, REP. BY THRE CHIEF
For Petitioner :SRI.N.N.SUGUNAPALAN (SR.)
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :05/08/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 22773 OF 2008 J
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Dated this the 5th day of August, 2008
J U D G M E N T
I heard learned senior counsel Sri.N.N.Sugunapalan and
learned Government Pleader. Petitioner challenges Exts.P14 and
P15 which are interim orders passed for the assessment years
2003-04 & 2004-05 and 2002-03 respectively. The petitioner
confines the challenge to Ext.P14. It is stated that the amount of
50% of the tax comes to Rs.2,25,000/-. Learned senior counsel for
the petitioner points out that the assessing authority has erred in not
excluding the sales of bottles. It is also pointed out that the sales
are all second sales and that the water is demineralized water and,
therefore, it cannot be assessed as mineral water.
2. Having heard both parties, in the interests of justice,
Ext.P14 is modified and the petitioner is permitted to pay a sum of
Rs.2 lakhs in substitution of the condition stated in Ext.P14 and also
furnish security for the balance amount. Ten days’ time from today
is granted to the petitioner to comply with the condition as modified.
Writ petition is disposed of as above.
Sd/-
(K.M.JOSEPH, JUDGE)
aks
