IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25604 of 2009(U)
1. O.ABRAHAM,
... Petitioner
Vs
1. FAST TRACK TEAM NO.III,
... Respondent
2. THE ASSISTANT COMMISSIONER(ASSMT.),
3. THE KERALA STATE SALES TAX APPELLATE
For Petitioner :SRI.PREMJIT NAGENDRAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN
Dated :09/10/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
V.K. MOHANAN, JJ.
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W.P.C. No. 25604 OF 2009
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Dated this the 9th day of October, 2009
JUDGMENT
Ramachandran Nair, J.
The assessment under challenge is one issued under Section 17D.
Petitioner’s grievance is that appeal is not maintainable before the
Tribunal without payment of full amount of assessed tax and interest.
We find force in the contention of the petitioner that all the documents
pertaining to exemption at high-seas sale such as copies of bills of
entry, through which goods are imported and cleared by the petitioner,
agreements, purchaser’s sales tax assessments, etc. were not considered
by the Fast Track Team. In the circumstances, we are satisfied that this
is a fit case for dispensing at least with part of the demand for
entertaining the appeal. We therefore direct the petitioner to remit Rs.
14 lakhs out of the balance due and produce receipt before the Tribunal
within six weeks from now. If receipt is produced and appeal is filed
along with it, the Tribunal will entertain the appeal and dispose of the
same within three months thereafter. Recovery is stayed for six weeks
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from now and if appeal is filed with payment as stated above, stay will
continue till orders are issued by the Tribunal in the appeal.
W.P.C. is disposed of as above.
(C.N.RAMACHANDRAN NAIR)
Judge.
(V.K. MOHANAN)
Judge.
kk
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