IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 26213 of 2007(U)
1. M/S.SOUTHERN RUBBER INDUSTRIES
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS)
3. THE DEPUTY TAHSILDAR (RR),
For Petitioner :SMT.S.K.DEVI
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :06/09/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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WP(C) No. 26213 of 2007
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Dated, this the 6th day of September, 2007
J U D G M E N T
Petitioner is served with exparte sales tax assessment orders
under the KGST and CST for the assessment years 2002-03 to
2004-05. According to the petitioner, petitioner was seriously sick
and that is the reason for non-production of books of accounts and
for failure to file reply to the notices. The appeals stated to be filed
are defective. Even though petitioner can raise all the contentions
before the appellate authority, I feel having regard to the case of
the serious sickness of the petitioner, one opportunity can be given
to the petitioner for settling the dispute, but on condition of
payment of atleast some portion of the demanded tax.
2. In the circumstances, petitioner is directed to pay an
amount of rupees two lakhs within one month from now. If
payment is made as above before the Assessing Officer, the
Assessing Officer will give an opportunity to the petitioner to
produce books of accounts and in that event, books of accounts will
be verified and assessment will be completed afresh, within a period
of six weeks thereafter. Fresh demand notice will be issued based
WP(C) No. 26213/2007
-2-
on the revised assessment after verification of books of accounts.
The payment made will be credited equally against the demand of
all assessments including the revised assessment. If petitioner
does not make payment within one month, then 3rd respondent will
proceed for recovery with freedom to petitioner to move stay
petition before the appellate authority. The appellate authority will
consider stay application on merits and issue orders. Appeals will
be disposed of in the usual course. RR proceedings will be kept in
abeyance for one month from now and if rupees two lakhs is paid,
recovery proceedings will be kept in abeyance for two months
thereafter and thereafter recovery will be based on revised orders
and notice of demand issued by the assessing authority as above.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg