{"id":26270,"date":"2008-07-15T00:00:00","date_gmt":"2008-07-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-shwas-home-works-vs-the-commercial-tax-officer-aa-2-on-15-july-2008"},"modified":"2016-07-27T03:10:54","modified_gmt":"2016-07-26T21:40:54","slug":"ms-shwas-home-works-vs-the-commercial-tax-officer-aa-2-on-15-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-shwas-home-works-vs-the-commercial-tax-officer-aa-2-on-15-july-2008","title":{"rendered":"M\/S Shwas Home Works vs The Commercial Tax Officer (Aa) & 2 … on 15 July, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S Shwas Home Works vs The Commercial Tax Officer (Aa) & 2 … on 15 July, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 1473 of 2008()\n\n\n\n1. M\/S SHWAS HOME WORKS\n                      ...  Petitioner\n\n                        Vs\n\n1. THE COMMERCIAL TAX OFFICER (AA) & 2 ORS\n                       ...       Respondent\n\n                For Petitioner  :SRI.DALE P.KURIEN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :15\/07\/2008\n\n O R D E R\n               H.L.DATTU, C.J. & A.K.BASHEER, J.\n               -----------------------------------------------------\n                            W.A.No.1473 of 2008\n                   ----------------------------------------------\n                  Dated, this the 15th day of July, 2008\n\n                                 JUDGMENT\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n
                This writ appeal is directed against the orders passed by<\/p>\n
the learned Single Judge in W.P.(C) No.19659 of 2008 dated 2nd July,<\/p>\n
2008.   By the impugned order, the learned Judge has rejected the writ<\/p>\n
petition and thereby has confirmed the interim orders passed by the first<\/p>\n
appellate authority dated 13-5-2008.\n<\/p>\n
              2. The assessing authority has quantified the tax liability<\/p>\n
payable by the petitioner\/appellant under the provisions of Kerala Value<\/p>\n
Added Tax Act, 2003.\n<\/p>\n
              3. Aggrieved by such quantification of the tax liability, the<\/p>\n
assessee has filed an appeal before the first appellate authority. Along<\/p>\n
with the appeal, the assessee has also filed an application for grant of<\/p>\n
interim order.     The appellate authority after considering the request<\/p>\n
made in the application for grant of stay, has passed the following<\/p>\n
orders:\n<\/p>\n
       “These appeals were filed by M\/s.Shwas Home Works,
\n       Vyttila P.O., Kochi-19 and are directed against the orders<\/p>\n
 W.A.No.1473\/2008                       -2-<\/span><\/p>\n
      of the Commercial Tax Officer (AA), Ernakulam for the
\n      years 2005-06 & 2006-07. Appellant filed petitions for
\n      stay and Sri.T.S.Ramaswamy, Chartered Accountant was
\n      heard.\n<\/p><\/blockquote>\n
                     It was contended that the Audit Officer went
\n      wrong in not considering the fact that the appellant had
\n      given sub contract for all the work and the levy of tax at
\n      12.5% is not correct and the proof for the same is
\n      available.\n<\/p><\/blockquote>\n
                     Examination      of   the contentions   and
\n      verification of records revealed that there is prima facie
\n      case for granting conditional stay and hence the following
\n      orders are passed:-\n<\/p><\/blockquote>\n
      ORDER NO.SP 265\/08 IN KVAT-564\/08 & 565\/08 DATED
\n      13-05-2008<\/p>\n
      Payments      of balance amount for the above years are
\n      stayed till the disposal of appeals on condition that the
\n      petitioner remits 50% each for both the year and furnishes
\n      security for the balance amount to the satisfaction of the
\n      assessing authority within a period of one month from the
\n      date of this order.\n<\/p><\/blockquote>\n
                     If the conditions are not fulfilled the stay
\n      order passed will stand      vacated automatically.”\n<\/p><\/blockquote>\n
              4. Aggrieved by the said order, the assessee was before<\/p>\n
this Court in the aforesaid writ petition.<\/p><\/blockquote>\n
               5. The learned Single Judge, in our opinion, has rightly<\/p>\n
rejected the writ petition filed by the petitioner\/appellant and thereby<\/p>\n
 W.A.No.1473\/2008                        -3-<\/span><\/p>\n
has confirmed the orders passed by the first appellate authority. It is the<\/p>\n
correctness or otherwise of the orders passed by the learned Single Judge<\/p>\n
is the subject matter of this writ appeal.\n<\/p>\n
               6. We have heard Sri. Dale P.Kurian, learned counsel<\/p>\n
appearing for the appellant.\n<\/p>\n
               7. The orders passed by the first appellate authority is a<\/p>\n
discretionary order. The said discretionary order passed by the appellate<\/p>\n
authority can be interfered by this Court, only if the order so passed is<\/p>\n
either arbitrary, capricious, whimsical or contrary to statutory<\/p>\n
provisions .\n<\/p>\n
               8. Time and again the Apex Court has observed, that, in<\/p>\n
indirect tax matters there cannot be absolute interim orders. Reference<\/p>\n
can be made to the decisions in Assistant Collector of Central Excise<\/p>\n
Vs. Dunlop India Ltd. {1985 (154) ITR 172} and Empire Industries<\/p>\n
Limited Vs. Union of India     {1987 (64) STC 42}. In the last paragraph of<\/p>\n
the judgment in Empire Industries Limited Vs. Union of India {1987 (64)<\/p>\n
STC 42} it is stated as under:\n<\/p>\n
                     “If we may      venture to suggest, in fiscal
\n              matters specially in cases involving indirect taxes
\n              where normally taxes have been realised from the
\n              consumers but have not been paid over to the
\n              exchequer or where taxes are to be realised from
\n              consumers by the dealers or others who are parties
\n              before the court, interim orders staying the payment<\/p>\n
 W.A.No.1473\/2008                        -4-<\/span><\/p>\n
             of such taxes until final disposal of the matters
\n             should not be passed. It is a matter of balance of
\n             public convenience.    Large amounts of taxes are
\n             involved in these types of litigations. Final disposal
\n             of matters unfortunately in the present state of affairs
\n             in our courts takes enormously long time and
\n             non-realisation of taxes for long time creates an
\n             upsetting effect on industry and economic life
\n             causing great inconvenience to ordinary people.
\n             Governments are run on public funds and if large
\n             amounts all over the country are held up during the
\n             pendency of litigations, it becomes difficult for the
\n             Governments to run and becomes oppressive to the
\n             people. Governments’ expenditures cannot be made
\n             on bank guarantees or securities. In that view of the
\n             matter as we said before, if we may venture to
\n             suggest for consideration by our learned brethren
\n             that this Court should refrain from passing any
\n             interim orders staying the realisations of indirect
\n             taxes or passing such orders which have the effect
\n             of non-realisation of indirect taxes.    This will be
\n             healthy for the country and for the courts.”<\/p>\n
              9. In view of what has been stated by the Apex Court, in<\/p>\n
our opinion, the first appellate authority was justified in putting the<\/p>\n
appellant on terms for granting the interim order.<\/p>\n
              10. The main prayer in the writ petition was for a direction<\/p>\n
to the first appellate authority to dispose of the appeal filed by the<\/p>\n
petitioner which is dated 6-3-2008. The second prayer was to direct the<\/p>\n
assessing authority not to resort to recovery proceedings till the appeal<\/p>\n
filed by the assessee is decided by the first appellate authority.<\/p>\n
              11.   One way or the other, both the prayers cannot be<\/p>\n
granted by this Court. The appeal that is filed by the petitioner is of the<\/p>\n
 W.A.No.1473\/2008                      -5-<\/span><\/p>\n
year 2008. We cannot be expecting the appellate authority to give an out<\/p>\n
of turn hearing to a matter which is recent. In that view of the matter,<\/p>\n
even the first prayer cannot be granted by this Court.<\/p>\n
              12. So long as the orders passed by the assessing authority<\/p>\n
is not disturbed by the superior forum, this Court is not expected to pass<\/p>\n
a negative order asking the authority not to recover the quantified tax<\/p>\n
liability pursuant to an order of assessment passed. In that view of the<\/p>\n
matter, the second prayer also cannot be granted by this Court. Keeping<\/p>\n
all these aspects of the matter in view, in our opinion, the learned Single<\/p>\n
Judge was justified in rejecting the writ petition against the interim<\/p>\n
orders passed by the first appellate authority.<\/p>\n
              13.   We do not see any error in the orders passed by the<\/p>\n
learned Single Judge which would call for our interference. Therefore,<\/p>\n
the writ appeal requires to be rejected and it rejected.<\/p>\n
              Ordered accordingly.\n<\/p>\n
                                                      (H.L.DATTU)
\n                                                     CHIEF JUSTICE<\/p>\n
                                                   (A.K.BASHEER)
\n                                                        JUDGE
\nMS\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S Shwas Home Works vs The Commercial Tax Officer (Aa) & 2 … on 15 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 1473 of 2008() 1. M\/S SHWAS HOME WORKS … Petitioner Vs 1. THE COMMERCIAL TAX OFFICER (AA) & 2 ORS … Respondent For Petitioner :SRI.DALE P.KURIEN […]<\/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-26270","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S Shwas Home Works vs The Commercial Tax Officer (Aa) & 2 ... on 15 July, 2008 - 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-shwas-home-works-vs-the-commercial-tax-officer-aa-2-on-15-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Shwas Home Works vs The Commercial Tax Officer (Aa) & 2 ... on 15 July, 2008 - 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