{"id":270335,"date":"2010-08-05T00:00:00","date_gmt":"2010-08-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-shahul-hameed-vs-commercial-tax-officer-on-5-august-2010"},"modified":"2015-12-05T10:37:13","modified_gmt":"2015-12-05T05:07:13","slug":"p-shahul-hameed-vs-commercial-tax-officer-on-5-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-shahul-hameed-vs-commercial-tax-officer-on-5-august-2010","title":{"rendered":"P.Shahul Hameed vs Commercial Tax Officer on 5 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">P.Shahul Hameed vs Commercial Tax Officer on 5 August, 2010<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 1328 of 2010()\n\n\n1. P.SHAHUL HAMEED, NCE MEDICALS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL TAX OFFICER, MANJERI.\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONR (APPEALS)\n\n3. INSPECTING ASSISTANT COMMISSIONR,\n\n                For Petitioner  :SRI.N.MURALEEDHARAN NAIR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.J.CHELAMESWAR\nThe Hon'ble MR. Justice P.N.RAVINDRAN\n\n Dated :05\/08\/2010\n\n O R D E R\n              J.Chelameswar, C.J. &amp; P.N.Ravindran, J.\n                  ------------------------------------------\n                        W.A.No.1328 of 2010\n                  ------------------------------------------\n                 Dated this the 5th day of August, 2010\n\n                             JUDGMENT\n<\/pre>\n<p id=\"p_1\">J.Chelameswar, C.J.\n<\/p>\n<p id=\"p_1\">           Aggrieved by a judgment dated 22nd June, 2010 in W.P.<\/p>\n<p>(C) No.18935 of 2010, the partially successful writ petitioner<\/p>\n<p>preferred the instant writ appeal.\n<\/p>\n<p id=\"p_2\">           2. By the two orders marked as Exts.P1 and P2 in the<\/p>\n<p>writ petition, a penalty was imposed on the writ petitioner\/appellant<\/p>\n<p>herein under the Kerala Value Added Tax Act. Aggrieved by the<\/p>\n<p>same, the appellant carried the matter in appeal, by way of two<\/p>\n<p>appeals. During the pendency of the abovementioned appeals the<\/p>\n<p>appellant herein sought an interim stay of recovery of the penalty<\/p>\n<p>which was the subject matter of the appeals. The appellate authority<\/p>\n<p>granted an interim order of stay on condition that the appellant<\/p>\n<p>herein pays 50% of the penalty and furnish sufficient security bond<\/p>\n<p>for the balance amount.              Aggrieved by the same, the<\/p>\n<p>W.A.No.1328 of 2010\n<\/p>\n<p id=\"p_3\">                               &#8211; 2 &#8211;\n<\/p>\n<p id=\"p_4\">abovementioned writ petition came to be filed.<\/p>\n<p id=\"p_5\">            3. By the judgment under appeal, a learned Judge of<\/p>\n<p>this Court thought it fit that the condition of directing the<\/p>\n<p>appellant to pay 50% of the penalty was too onerous and<\/p>\n<p>therefore ordered that the recovery of the penalty should be<\/p>\n<p>stayed on condition that the appellant deposits an amount of<\/p>\n<p>Rs.50000\/- and furnishes security for the balance amount<\/p>\n<p>demanded. Not satisfied with the said order, the instant appeal<\/p>\n<p>is filed.\n<\/p>\n<p id=\"p_6\">            4. We see no reason to interfere with the judgment<\/p>\n<p>under appeal. However, the learned counsel for the appellant<\/p>\n<p>submits that by the order under appeal the appellant was directed<\/p>\n<p>to make the deposit as mentioned above within a period of ten<\/p>\n<p>days from the date of receipt of a copy of the order under appeal<\/p>\n<p>and in view of the fact that the same was not complied with the<\/p>\n<p>order under appeal will become ineffective. He therefore prays<\/p>\n<p>for a reasonable time to comply with the conditions stipulated in<\/p>\n<p>W.A.No.1328 of 2010\n<\/p>\n<p id=\"p_7\">                               &#8211; 3 &#8211;\n<\/p>\n<p id=\"p_8\">the judgment under appeal.\n<\/p>\n<p id=\"p_9\">            5. Heard Sri.N.Muraleedharan Nair, learned counsel<\/p>\n<p>for the appellant and Sri.K.P.Pradeep, learned Government<\/p>\n<p>Pleader appearing for the respondents. In the circumstances, we<\/p>\n<p>deem it appropriate to permit the appellant to make the deposit<\/p>\n<p>and furnish security as directed by the order under appeal on or<\/p>\n<p>before 14th August, 2010 to avail the benefit of the order under<\/p>\n<p>appeal.\n<\/p>\n<p id=\"p_10\">            Writ appeal is disposed of accordingly.<\/p>\n<p id=\"p_11\">                                             J.Chelameswar,<br \/>\n                                              Chief Justice<\/p>\n<p>                                              P.N.Ravindran,<br \/>\n                                                 Judge<br \/>\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court P.Shahul Hameed vs Commercial Tax Officer on 5 August, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 1328 of 2010() 1. P.SHAHUL HAMEED, NCE MEDICALS, &#8230; Petitioner Vs 1. COMMERCIAL TAX OFFICER, MANJERI. &#8230; Respondent 2. DEPUTY COMMISSIONR (APPEALS) 3. INSPECTING ASSISTANT COMMISSIONR, For Petitioner :SRI.N.MURALEEDHARAN NAIR For Respondent : [&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-270335","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>P.Shahul Hameed vs Commercial Tax Officer on 5 August, 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\/p-shahul-hameed-vs-commercial-tax-officer-on-5-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P.Shahul Hameed vs Commercial Tax Officer on 5 August, 2010 - Free Judgements of Supreme Court &amp; 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