{"id":190976,"date":"2007-11-15T00:00:00","date_gmt":"2007-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hotel-doubloon-vs-assistant-commissioner-on-15-november-2007"},"modified":"2016-04-11T17:30:03","modified_gmt":"2016-04-11T12:00:03","slug":"hotel-doubloon-vs-assistant-commissioner-on-15-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hotel-doubloon-vs-assistant-commissioner-on-15-november-2007","title":{"rendered":"Hotel Doubloon vs Assistant Commissioner on 15 November, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Hotel Doubloon vs Assistant Commissioner on 15 November, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 2708 of 2007()\n\n\n1. HOTEL DOUBLOON,KALLAMBALAM,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. ASSISTANT COMMISSIONER\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONER (APPEAL)\n\n3. STATE OF KERALA REP. BY\n\n4. DEPUTY THASILDAR\n\n                For Petitioner  :SRI.R.ANILKUMAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :15\/11\/2007\n\n O R D E R\n                         H.L. DATTU, CJ. &amp; K.M. JOSEPH, J.\n                        - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                          WRIT APPEAL No. 2708 of 2007\n                        - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                     Dated this the 15th day of November, 2007.\n\n                                           JUDGMENT\n<\/pre>\n<p>H.L.DATTU, CJ,<\/p>\n<p>              Discretionary order passed by the First Appellate Authority was the<\/p>\n<p>subject matter of a writ petition at the instance of the assessee. The learned Single<\/p>\n<p>Judge has modified that interim order passed by the First Appellate Authority, once<\/p>\n<p>again exercising his extraordinary and discretionary jurisdiction. Aggrieved by the said<\/p>\n<p>order, the assessee\/petitioner in the writ petition is before us in this writ appeal.<\/p>\n<p>              2. Normally, in fiscal matters, this court is not expected to grant interim<\/p>\n<p>orders, for the reason that the State Government cannot run on bank<\/p>\n<p>guarantees\/immovable property securities etc..                  This issue is well settled by the<\/p>\n<p>Supreme Court in the case of Empire Industries Limited and others v. Union of India<\/p>\n<p>and others ((1987) 64 STC 42). But, in exceptional cases, this Court can exercise its<\/p>\n<p>extra ordinary jurisdiction and pass such order, keeping in view the interest of the<\/p>\n<p>revenue and that of the assessee.           That is what that is done by the learned Single<\/p>\n<p>Judge in the instant case. The Appellant should be satisfied with that order. A<\/p>\n<p>harmless and beneficial order cannot be subject matter of an appeal. Therefore, in<\/p>\n<p>our view, the appeal requires to be rejected and accordingly, it is rejected.<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                                             H.L. DATTU,<br \/>\n                                                                           CHIEF JUSTICE<\/p>\n<p>                                                                            K.M. JOSEPH,<br \/>\n                                                                                 JUDGE<\/p>\n<p>sb\/DK.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Hotel Doubloon vs Assistant Commissioner on 15 November, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 2708 of 2007() 1. HOTEL DOUBLOON,KALLAMBALAM, &#8230; Petitioner Vs 1. ASSISTANT COMMISSIONER &#8230; Respondent 2. DEPUTY COMMISSIONER (APPEAL) 3. STATE OF KERALA REP. BY 4. DEPUTY THASILDAR For Petitioner :SRI.R.ANILKUMAR For Respondent :GOVERNMENT [&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-190976","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>Hotel Doubloon vs Assistant Commissioner on 15 November, 2007 - 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\/hotel-doubloon-vs-assistant-commissioner-on-15-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hotel Doubloon vs Assistant Commissioner on 15 November, 2007 - Free Judgements of Supreme Court &amp; 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