{"id":164842,"date":"2010-09-13T00:00:00","date_gmt":"2010-09-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/emerson-process-management-india-vs-strate-of-kerala-represented-by-on-13-september-2010"},"modified":"2017-04-14T06:48:17","modified_gmt":"2017-04-14T01:18:17","slug":"emerson-process-management-india-vs-strate-of-kerala-represented-by-on-13-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/emerson-process-management-india-vs-strate-of-kerala-represented-by-on-13-september-2010","title":{"rendered":"Emerson Process Management India vs Strate Of Kerala Represented By on 13 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Emerson Process Management India vs Strate Of Kerala Represented By on 13 September, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 28170 of 2010(U)\n\n\n1. EMERSON PROCESS MANAGEMENT INDIA\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STRATE OF KERALA REPRESENTED BY\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL\n\n3. THE SALE TAX OFFICER(ENQUIRY),\n\n4. DEPUTY COMMISSIONER(APPEALS),\n\n                For Petitioner  :SMT.K.LATHA\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :13\/09\/2010\n\n O R D E R\n                    C.K.ABDUL REHIM, J.\n\n                --------------------------------------\n                 W.P.(C).No.28170 of 2010\n                --------------------------------------\n\n       Dated this the 13th day of September, 2010\n\n\n                        J U D G M E N T\n<\/pre>\n<p>                        &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>           Aggrieved by Ext.P4 order imposing penalty<\/p>\n<p>under Section 47 (6) of the Kerala Value Added Tax Act,<\/p>\n<p>2003 (KVAT Act) the petitioner had filed appeal before the<\/p>\n<p>4th respondent as per Ext.P5. Earlier, when the transport<\/p>\n<p>was detained, the petitioner had approached this court. In<\/p>\n<p>Ext.P3 judgment, release of the goods was ordered on<\/p>\n<p>condition of the petitioner furnishing security bond, without<\/p>\n<p>sureties, to the value of amounts demanded as security.<\/p>\n<p>     2.    In Ext.P3 judgment, this court directed the 3rd<\/p>\n<p>respondent therein, who is the awarder of work in question,<\/p>\n<p>to retain from the contract Bill, an amount equivalent to the<\/p>\n<p>security deposit, till adjudication by the competent authority<\/p>\n<p>under Section 47(5) &amp; (6) is completed. It is submitted that<\/p>\n<p>pursuant to Ext.P3 judgment M\/s. Bharat Petroleum<\/p>\n<p>Corporation Limited has already retained an amount of<\/p>\n<p>Rs.74,13,751\/- without disbursing the same to the petitioner.<\/p>\n<p>Limited prayer of the petitioner is for a direction to the 4th<\/p>\n<p>W.P.(C).28170\/10                   -2-\n<\/p>\n<p>\nrespondent Appellate Authority to consider and dispose of Ext.P5<\/p>\n<p>appeal and till then not to realise the amount covered under the<\/p>\n<p>order of penalty.\n<\/p>\n<p>      3.       Having considered the fact that M\/s.BPCL, Kochi is<\/p>\n<p>retaining the amount of penalty and the petitioner had already<\/p>\n<p>furnished security bond as per the directions contained in Ext.P3<\/p>\n<p>judgment, I am of the opinion that the writ petition can be<\/p>\n<p>disposed of directing the Appellate Authority for an expeditious<\/p>\n<p>disposal of the appeal.\n<\/p>\n<p>      4.    In the result, the 4th respondent is directed to consider<\/p>\n<p>and pass orders on Ext.P5 appeal, after affording an opportunity<\/p>\n<p>of hearing to the petitioner, as early as possible, at any rate<\/p>\n<p>within a period of two months from the date of receipt of a copy<\/p>\n<p>of this judgment.\n<\/p>\n<p>      5.    Till such time orders are passed on the appeal,<\/p>\n<p>realisation of amounts covered under Ext.P4 order shall be kept<\/p>\n<p>in abeyance, provided it is ensured that M\/s. BPCL is retaining<\/p>\n<p>custody of an amount of Rs.74,13,751\/-, due for payment to the<\/p>\n<p>petitioner.\n<\/p>\n<\/p>\n<p>                                 C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Emerson Process Management India vs Strate Of Kerala Represented By on 13 September, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28170 of 2010(U) 1. EMERSON PROCESS MANAGEMENT INDIA &#8230; Petitioner Vs 1. STRATE OF KERALA REPRESENTED BY &#8230; Respondent 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL 3. THE SALE 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-164842","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Emerson Process Management India vs Strate Of Kerala Represented By on 13 September, 2010 - 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\/emerson-process-management-india-vs-strate-of-kerala-represented-by-on-13-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Emerson Process Management India vs Strate Of Kerala Represented By on 13 September, 2010 - Free Judgements of Supreme Court &amp; 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