{"id":129547,"date":"2009-06-05T00:00:00","date_gmt":"2009-06-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-p-sanalkumar-vs-the-commercial-tax-officer-on-5-june-2009"},"modified":"2017-01-22T20:46:57","modified_gmt":"2017-01-22T15:16:57","slug":"k-p-sanalkumar-vs-the-commercial-tax-officer-on-5-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-p-sanalkumar-vs-the-commercial-tax-officer-on-5-june-2009","title":{"rendered":"K.P. Sanalkumar vs The Commercial Tax Officer on 5 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K.P. Sanalkumar vs The Commercial Tax Officer on 5 June, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 15457 of 2009(B)\n\n\n1. K.P. SANALKUMAR, K.C. APPLICANCES,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER,\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER (APPEALS),\n\n3. THE INSPECTING ASSISTANT COMMISSIONER,\n\n4. THE COMMERCIAL TAX OFFICER,\n\n                For Petitioner  :SRI.V.C.JAMES\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :05\/06\/2009\n\n O R D E R\n                 P.R. RAMACHANDRA MENON, J.\n             ........................................................................\n                    W.P.(C) No.15457 OF 2009\n             .........................................................................\n                       Dated this the 5th June, 2009\n\n                                J U D G M E N T\n<\/pre>\n<p>      The petitioner is challenging Ext. P8 order passed by the<\/p>\n<p>second respondent\/appellate authority imposing a condition to<\/p>\n<p>pay a portion of the amount assessed as liability during the<\/p>\n<p>pendency of Ext.P3              appeal filed against                         Exts.P1 and P2<\/p>\n<p>impugned assessment order and erratum order respectively . It<\/p>\n<p>is stated that the reason stated for imposing the condition, as<\/p>\n<p>evident from Ext.P8, is that the petitioner\/appellant therein did<\/p>\n<p>not produce &#8216;conclusive evidence&#8217; for granting unconditional stay.<\/p>\n<p>      2. The learned counsel for the petitioner submits that the<\/p>\n<p>petitioner was not provided with adequate opportunity to produce<\/p>\n<p>&#8216;conclusive evidence&#8217; as intended by the appellate authority and<\/p>\n<p>hence seeks for one more opportunity to produce all the requisite<\/p>\n<p>evidence for substantiating his case .\n<\/p>\n<p>      3. Heard the learned Government Pleader as well.<\/p>\n<p>W.P.(C) No.15457 OF 2009<\/p>\n<p><span class=\"hidden_text\">                                   2<\/span><\/p>\n<p>       4. Considering the facts and circumstances, this Court finds<\/p>\n<p>it fit and proper to give one more opportunity to the petitioner to<\/p>\n<p>substantiate his case before the appellate authority. In the said<\/p>\n<p>circumstances, Ext. P8 is set aside and the second respondent is<\/p>\n<p>hereby directed to consider Ext.P4 application preferred by the<\/p>\n<p>petitioner afresh on merits, of course, after giving an opportunity<\/p>\n<p>of hearing to the petitioner with liberty to adduce such evidence<\/p>\n<p>as the petitioner wants to adduce. Appropriate orders shall be<\/p>\n<p>passed on the said petition as expeditiously as possible.       Till<\/p>\n<p>such orders are passed as above, all coercive steps stated as<\/p>\n<p>being pursued against the petitioner shall be kept in abeyance.<\/p>\n<p>       The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                                  P.R. RAMACHANDRA MENON,<br \/>\n                                            JUDGE.\n<\/p>\n<p>lk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K.P. Sanalkumar vs The Commercial Tax Officer on 5 June, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 15457 of 2009(B) 1. K.P. SANALKUMAR, K.C. APPLICANCES, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, &#8230; Respondent 2. THE DEPUTY COMMISSIONER (APPEALS), 3. THE INSPECTING ASSISTANT COMMISSIONER, 4. THE COMMERCIAL TAX [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-129547","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K.P. 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