IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 31467 of 2008(U)
1. M/S/SOSIL CHEMICALS PRIVATE LTD.,
... Petitioner
Vs
1. THE SPECIAL TAHSLDAR, REVENUE
... Respondent
2. THE COMMERCIAL TAX OFFICER -1,
3. THE KERALA SALES TAX APPELLATE
For Petitioner :SRI.C.K.THANU PILLAI
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :28/10/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No. 31467 of 2008
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Dated this the 28th day of October, 2008
JUDGMENT
Petitioner has preferred an appeal before the third respondent.
There is an interim order granting stay on condition of the petitioner
depositing Rs.10 lakhs out of the disputed demand and furnishing security
for the balance amount. It was further ordered that credit should be given
for any amount paid out of the disputed demand in computing the payment
of Rs.Ten Lakhs. According to the petitioner, petitioner is entitled to credit
of Rs. Nine Lakhs and it need pay Rs.One Lakh under Ext.P13, which it is
prepared to pay. It is submitted that though petitioner was prepared to pay
Rs. One Lakh, it was not allowed to pay the amount. Ext.P14 is a notice of
sale, by which the property of the petitioner is put up for sale.
2. I heard learned Government Pleader also.
The writ petition is disposed of as follows:
The second respondent will verify what is the amount for which
credit should be given in terms of Ext.P13. This should be done within a
period of two weeks from the date of production of a copy of this judgment.
In the meantime, if the petitioner remits Rs.One Lakh within one week from
today, proceedings pursuant to Ext.P14 will be adjourned for a period of
WPC. 31467/2008. 2
one month from today. If it is found that there is sufficient credit as
contended by the petitioner, proceedings pursuant to Ext.P14 will not be
enforced till the disposal of the appeal. If it is found by the second
respondent that even after giving due credit to the amount as contemplated
in Ext.P13, petitioner is liable to pay more amount, the petitioner will be
intimated the amount to be paid within a period of three weeks from the
date of receipt of a copy of this judgment, in which case if the petitioner
pays the said amount within a period of one month from today, proceedings
will be kept in abeyance till the disposal of the appeal.
(K.M. JOSEPH, JUDGE)
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