IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 4144 of 2008(R)
1. M/S. WINTEX POLYMERS & MARBLES,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER (AA),
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE SPL. DEPUTY TAHSILDAR (RR),
For Petitioner :SMT.S.K.DEVI
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :05/02/2008
O R D E R
ANTONY DOMINIC,J.
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WRIT PETITION NO.4144 OF 2008
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Dated this the 5th day of February 2008
JUDGMENT
In an appeal filed by the petitioner against the assessment
order for the year 2006-2007, the appellate authority passed
Ext.P2 order granting stay on condition that the petitioner remits
50% of the tax due and furnishes security for the balance amount
before 31.1.2008. It is submitted by the petitioner that though
he had purchased the demand draft for the amount required to
be deposited on 31.1.2008, the same could be produced only on
a subsequent date. Contending that the petitioner had not
complied with the directions of Ext.P2 order of the appellate
authority within the time specified, the first respondent refused to
accept Ext.P3 demand draft. It is in this background, this writ
petition has been filed.
2. From Ext.P3, it is obvious that the petitioner had
purchased the demand draft on 31.1.2008 itself. If that be so,
though there was a short delay in furnishing the same, within the
time as directed in Ext.P2, I am inclined to direct that the first
W.P.(C)4144/2008 2
respondent should accept the demand draft. Accordingly, I direct
that the first respondent shall accept the original of Ext.P3
demand draft provided the petitioner furnishes the same within
seven days from today. During such period, the petitioner should
also furnish security, as ordered by the appellate authority in
Ext.P2 order. Once the demand draft and security is furnished as
ordered above, that will be deemed to be in full compliance of
Ext.P2.
The writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE
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