High Court Kerala High Court

S.Aboobacker vs The Deputy Commissioner … on 20 March, 2009

Kerala High Court
S.Aboobacker vs The Deputy Commissioner … on 20 March, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 8727 of 2009(I)


1. S.ABOOBACKER, PROPRIETOR
                      ...  Petitioner

                        Vs



1. THE DEPUTY COMMISSIONER (APPEALS)
                       ...       Respondent

                For Petitioner  :SRI.B.KRISHNA MANI

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :20/03/2009

 O R D E R
                        K. M. JOSEPH, J.
                 --------------------------------------
                  W.P.C. NO. 8727 OF 2009 I
                 --------------------------------------
                Dated this the 20th March, 2009

                           JUDGMENT

Ext.P9 is impugned. It is an order passed by the Appellate

Authority granting stay of collection of disputed tax and interest.

The order reads as follows:

“Steps for collection of disputed tax and

interest due for the year 2007-08 are stayed till the

disposal of appeal subject to the condition that the

appellant pays Rs.3,00,000/= from the disputed tax

and interest of Rs.8,42,810/= within two weeks

from the date of receipt of this order.”

2. I heard Shri B. Krishna Mani, learned counsel for the

petitioner and the learned Government Pleader. Learned

counsel for the petitioner pointed out that in the assessment

order, the tax due is stated as Rs.8,10,394/= and the balance

interest is shown as Rs.32,416/=. He complains that by the

WPC.8727/09 I 2

impugned order (Ext.P9), the petitioner was called upon to pay

Rs.3,00,000/= and interest of Rs.8,42,810/=. Learned

Government Pleader would immediately point out that the only

condition imposed by the Appellate Authority is the payment of

Rs.3 Lakhs and he clarifies that the sum of balance tax due and

the balance interest due comes to Rs.8,42,810/= and it is out of

the said amount that the petitioner is called upon to pay Rs.3

Lakhs.

3. After having gone through the order, I see absolutely no

reason to interfere with Ext.P9 order. Then, the learned counsel

for the petitioner would submit that the petitioner may be given

some time. In such circumstances, if the petitioner deposits a

sum of Rs.1,25,000/= (Rupees One Lakh & Twentyfive

Thousand) on or before 31.3.2009, the petitioner will be granted

time till 20.4.2009 to deposit the balance amount of

Rs.1,75,000/= and the petitioner is given time to furnish security

WPC.8727/09 I 3

as ordered in Ext.P9 till 15.4.2009.

The Writ Petition is disposed of as above.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

// True Copy //
PS to Judge