{"id":13543,"date":"2010-08-18T00:00:00","date_gmt":"2010-08-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-kunnathanam-co-vs-commercial-tax-officer-on-18-august-2010"},"modified":"2015-10-10T01:13:02","modified_gmt":"2015-10-09T19:43:02","slug":"ms-kunnathanam-co-vs-commercial-tax-officer-on-18-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-kunnathanam-co-vs-commercial-tax-officer-on-18-august-2010","title":{"rendered":"M\/S.Kunnathanam & Co vs Commercial Tax Officer on 18 August, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Kunnathanam & Co vs Commercial Tax Officer on 18 August, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 25832 of 2010(D)\n\n\n1. M\/S.KUNNATHANAM & CO.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL TAX OFFICER,\n                       ...       Respondent\n\n2. ASST. COMMISSIONER (AA),\n\n3. DY. COMMISSIONER (APPEALS),\n\n                For Petitioner  :SRI.HARISANKAR V. MENON\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :18\/08\/2010\n\n O R D E R\n                     P.R.RAMACHANDRA MENON, J\n                       --------------------------------------------\n                        WP(C) NO. 25832 OF 2010\n                       --------------------------------------------\n               Dated this the 18th day of August, 2010\n\n                                   JUDGMENT\n<\/pre>\n
       The petitioner is stated as aggrieved of the condition imposed by the<\/p>\n
First Appellate Authority, vide Ext.P6, directing the petitioner to satisfy 50% of<\/p>\n
the disputed tax and interest for the assessment year 2005-06, so as to avail<\/p>\n
the benefit of interim stay during the pendency of appeal.<\/p>\n
       2.     The sequence of events narrated in the Writ Petition shows that,<\/p>\n
being aggrieved of the assessment, the petitioner preferred an appeal before<\/p>\n
the 3rd respondent and after considering the plus and minus points, Ext.P2<\/p>\n
order was passed, whereby the liability was substantially reduced. However,<\/p>\n
being aggrieved of the extent of relief obtained, it was taken further by filing a<\/p>\n
second appeal before the Tribunal, which culminated in Ext.P3 order. The<\/p>\n
case of the petitioner is that, the Tribunal remanded the matter for fresh<\/p>\n
consideration as specified therein, mainly on the grounds of valuation and also<\/p>\n
without any regard to the fixation of turnover, based on the consumption of<\/p>\n
electricity. It is contended that, though the assessing authority has passed<\/p>\n
revised order as borne by Ext.P4, the same was not in conformity with the<\/p>\n
specific direction given by the Tribunal vide Ext.P3 and hence was subjected<\/p>\n
to challenge by filing further appeal before the 3rd respondent along with an<\/p>\n
I.A. for stay. After considering the I.A. for stay, the 3rd respondent has passed<\/p>\n
                                           2<\/span>
\nWP(C) No. 25832\/2010<\/p>\n
Ext.P6 order, wherein the impugned condition has been imposed, which in<\/p>\n
turn is under challenge.\n<\/p>\n
       3.     The learned counsel for the petitioner submits that, there is a<\/p>\n
positive finding in Ext.P6 order passed by the 3rd respondent that the<\/p>\n
assessing authority has not fully complied with the directions of the Tribunal. It<\/p>\n
is also brought to the notice of this Court that the specific issue with regard to<\/p>\n
the ‘valuation’ has not been considered in Ext.P4. It is further pointed out, that<\/p>\n
in the first round of litigation, i.e., when the matter was pending before the 3rd<\/p>\n
respondent earlier, the petitioner was made to deposit a sum of Rs.20 lakhs<\/p>\n
and this being the position, the condition now imposed is rather onerous and<\/p>\n
not liable to be satisfied by the petitioner under any circumstance.<\/p>\n
       4.     The learned Government Pleader submits with reference to the<\/p>\n
contents of Ext.P6 that the actual facts and figures have been clearly dealt<\/p>\n
with by the appellate authority in the penultimate paragraph of the order,<\/p>\n
whereby it has also been observed that, but for the ‘certificate’ produced by<\/p>\n
the Assistant Engineer, KSEB, Electrical Section, Nemom showing the details<\/p>\n
of other machines installed, absolutely no statistics of electrical consumption<\/p>\n
of the other motors used were produced and this being the position, the<\/p>\n
course pursued by the assessing authority estimating 10% of the total energy,<\/p>\n
as used by the other motors is perfectly justified. The learned Government<\/p>\n
Pleader submits that Ext.P6 is very much a ‘speaking order’ and does not call<\/p>\n
                                         3<\/span>
\nWP(C) No. 25832\/2010<\/p>\n
for any interference.\n<\/p>\n
       5.    However, the fact remains that Ext.P3 order passed by the<\/p>\n
Tribunal contains two specific directions and the manner in which the<\/p>\n
assessment order is to be finalised by the assessing authority. With regard to<\/p>\n
the aspect of ‘valuation’, it does not appear to be considered and the factual<\/p>\n
position in this regard has been noted by the appellate authority itself in<\/p>\n
Ext.P6 order, wherein a positive inference has been made that the assessing<\/p>\n
authority has not fully complied with the direction given by the Tribunal. In the<\/p>\n
said circumstance, the extent of liability now fixed upon the shoulders of the<\/p>\n
petitioner to satisfy 50% of disputed amount is liable to be scaled down.<\/p>\n
       6.    Considering the facts and circumstances, this Court finds it fit and<\/p>\n
and proper to permit the petitioner to avail the benefit of interim stay, on<\/p>\n
condition that the petitioner deposits ‘1\/3’ of the disputed tax, instead of 50%<\/p>\n
now ordered by the 3rd respondent and furnishes security in respect of the<\/p>\n
balance amount during the pendency of the appeals. Since the time stipulated<\/p>\n
in Ext.P6 is already over, the petitioner is permitted to satisfy the said liability<\/p>\n
within a further period of ‘three weeks’.\n<\/p>\n
       The Writ Petition is disposed of accordingly.\n<\/p>\n<\/p>\n
                                             P.R.RAMACHANDRA MENON
\n                                                          JUDGE
\ndnc<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Kunnathanam & Co vs Commercial Tax Officer on 18 August, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 25832 of 2010(D) 1. M\/S.KUNNATHANAM & CO., … Petitioner Vs 1. COMMERCIAL TAX OFFICER, … Respondent 2. ASST. COMMISSIONER (AA), 3. DY. COMMISSIONER (APPEALS), For Petitioner :SRI.HARISANKAR V. MENON For Respondent : […]<\/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-13543","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Kunnathanam & Co vs Commercial Tax Officer on 18 August, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-kunnathanam-co-vs-commercial-tax-officer-on-18-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Kunnathanam & Co vs Commercial Tax Officer on 18 August, 2010 - 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