{"id":159693,"date":"2006-12-12T00:00:00","date_gmt":"2006-12-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006"},"modified":"2015-05-19T06:35:02","modified_gmt":"2015-05-19T01:05:02","slug":"m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006","title":{"rendered":"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 32512 of 2006(U)\n\n\n1. M.NIZAR, AGED 34,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. DEPUTY COMMISSIONER (APPEALS),\n                       ...       Respondent\n\n2. SALES TAX OFFICER (WORKS CONTRACT AND\n\n3. DEPUTY TAHSILDAR (RR),\n\n4. TAHSILDAR,\n\n5. STATE OF KERALA,\n\n                For Petitioner  :SRI.P.JACOB VARGHESE\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMAN\n\n Dated :12\/12\/2006\n\n O R D E R\n                              P.R.RAMAN, J.\n\n                       ```````````````````````````\n\n                     W.P.(C) NO. 32512 OF 2006\n\n                       ```````````````````````````\n\n            Dated this the 12th day of December, 2006\n\n\n                             J U D G M E N T\n<\/pre>\n<p>      Petitioner is a contractor who was assessed to sales tax by<\/p>\n<p>Exhibit   P2   dated   02\/01\/2006   against   which   he   has   preferred   an<\/p>\n<p>appeal before the Deputy Commissioner. As evidenced by Exhibit<\/p>\n<p>P4 along with stay application Exhibit P5, no orders were passed<\/p>\n<p>on Exhibit P5.\n<\/p>\n<\/p>\n<p>      2.     According   to   the   petitioner,   awarder   has   already<\/p>\n<p>deducted   the   tax   at   the   time   of   payment   of   the   amount   as<\/p>\n<p>contemplated   by   law.     He   seeks   reliance   on   Exhibit   P1   which<\/p>\n<p>would  show  that  as  per Chellan  No.780116   dated  16\/9\/2002,  an<\/p>\n<p>amount of Rs.29,828 being sales tax due was deducted from out<\/p>\n<p>of the amount payable to him.  As per the order of the Assessing<\/p>\n<p>Officer, the balance tax due is Rs.31,878\/-. In such circumstances,<\/p>\n<p>petitioner   has   made   out   a   strong   case   and   the   balance   of<\/p>\n<p>convenience is also in his favour.\n<\/p>\n<\/p>\n<p>      3.     In   the   above   facts   and   circumstances,   instead   of<\/p>\n<p>directing   the   appellate   authority   to   pass   order   in   the   stay<\/p>\n<p>application,   interest   of   justice   demands   that   revenue   recovery<\/p>\n<p>WPC  32512\/2006<\/p>\n<p><span class=\"hidden_text\">                                      : 2 :<\/span><\/p>\n<p>proceedings   initiated   by   Exhibit   P7   be   stayed.     Accordingly,   all<\/p>\n<p>further   proceedings   pursuant   to   Exhibits   P6   and   P7   will   stand<\/p>\n<p>stayed until the disposal of the appeal by the appellate authority.<\/p>\n<p>      Writ petition is allowed.\n<\/p>\n<\/p>\n<p>                                                       P.R.RAMAN, JUDGE<\/p>\n<p>Rp<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C) No. 32512 of 2006(U) 1. M.NIZAR, AGED 34, &#8230; Petitioner Vs 1. DEPUTY COMMISSIONER (APPEALS), &#8230; Respondent 2. SALES TAX OFFICER (WORKS CONTRACT AND 3. DEPUTY TAHSILDAR (RR), 4. TAHSILDAR, 5. STATE OF KERALA, [&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-159693","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>M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 - Free Judgements of Supreme Court &amp; 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\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2006-12-11T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-05-19T01:05:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006\",\"datePublished\":\"2006-12-11T18:30:00+00:00\",\"dateModified\":\"2015-05-19T01:05:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\"},\"wordCount\":218,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Kerala High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\",\"name\":\"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2006-12-11T18:30:00+00:00\",\"dateModified\":\"2015-05-19T01:05:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006","og_locale":"en_US","og_type":"article","og_title":"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2006-12-11T18:30:00+00:00","article_modified_time":"2015-05-19T01:05:02+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006","datePublished":"2006-12-11T18:30:00+00:00","dateModified":"2015-05-19T01:05:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006"},"wordCount":218,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Kerala High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006","url":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006","name":"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2006-12-11T18:30:00+00:00","dateModified":"2015-05-19T01:05:02+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/m-nizar-vs-deputy-commissioner-appeals-on-12-december-2006#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M.Nizar vs Deputy Commissioner (Appeals) on 12 December, 2006"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/159693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=159693"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/159693\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=159693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=159693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=159693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}