{"id":47787,"date":"2010-09-02T00:00:00","date_gmt":"2010-09-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-krishna-ram-vs-the-commercial-tax-officer-on-2-september-2010"},"modified":"2016-09-02T19:53:39","modified_gmt":"2016-09-02T14:23:39","slug":"sri-krishna-ram-vs-the-commercial-tax-officer-on-2-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-krishna-ram-vs-the-commercial-tax-officer-on-2-september-2010","title":{"rendered":"Sri.Krishna Ram vs The Commercial Tax Officer on 2 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sri.Krishna Ram vs The Commercial Tax Officer on 2 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. 26244 of 2010(E)\n\n\n1. SRI.KRISHNA RAM,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER,\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER (APPEALS),\n\n3. THE INSPECTING ASSISTANT COMMISSIONER,\n\n4. THE STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SRI.E.P.GOVINDAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :02\/09\/2010\n\n O R D E R\n                         C.K.ABDUL REHIM, J\n                   ---------------------------\n                     W.P(C) No.26244 of 2010-E\n             Dated----------------------------2010.\n                   this the 2nd day of September,\n\n                           J U D G M E N T\n<\/pre>\n<p>      Challenge in this writ petition is against Ext.P8 order issued by<\/p>\n<p>the second respondent. Ext.P8 is an interim order passed on a stay<\/p>\n<p>petition filed along with a statutory appeal. On perusal of Ext.P8, it<\/p>\n<p>is evident that the appellate authority had adverted to the<\/p>\n<p>contentions raised by the petitioner. It is after proper application of<\/p>\n<p>mind and considering merits of such contentions, that the interim<\/p>\n<p>order was passed.       Exercising the discretion vested upon the<\/p>\n<p>appellate authority, a condition was imposed for payment of<\/p>\n<p>Rs.51,400\/-. Total due as per the assessment is Rs.4,83,047\/-.<\/p>\n<p>The petitioner had raised contention that two payments effected<\/p>\n<p>prior to the assessment has been given credit. But it is noticed that<\/p>\n<p>after reckoning such payments, the appellate authority observed<\/p>\n<p>that the balance would be Rs.1,54,199\/-. It is pertinent to note that<\/p>\n<p>only an amount equal to 1\/3rd (approximately) alone was directed to<\/p>\n<p>be paid, as a condition for granting interim stay. Under the above<\/p>\n<p>circumstances, I do not feel that there is any valid or legal grounds<\/p>\n<p><span class=\"hidden_text\">W.P(C) No.26244 of 2010-E        2<\/span><\/p>\n<p>to interfere with Ext.P8. Accordingly, the writ petition deserves no<\/p>\n<p>merit and the same is hereby dismissed.\n<\/p>\n<p>       2.    Learned counsel for the petitioner submitted that the<\/p>\n<p>time stipulated in Ext.P8 for complying with the condition had<\/p>\n<p>already expired; and indulgence of this Court is sought for<\/p>\n<p>extending the time for effecting the payment. It is made clear that<\/p>\n<p>if the petitioner complies with the conditions in Ext.P8, within a<\/p>\n<p>period of two weeks from today, the same shall be considered as<\/p>\n<p>proper compliance.\n<\/p>\n<p>                                        Sd\/-\n<\/p>\n<p>                                   C.K.ABDUL REHIM<br \/>\n                                       JUDGE<\/p>\n<p>                            \/\/True Copy\/\/<\/p>\n<p>                                       P.A to Judge<br \/>\nab<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sri.Krishna Ram vs The Commercial Tax Officer on 2 September, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 26244 of 2010(E) 1. SRI.KRISHNA RAM, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, &#8230; Respondent 2. THE DEPUTY COMMISSIONER (APPEALS), 3. THE INSPECTING ASSISTANT COMMISSIONER, 4. THE STATE OF KERALA, REPRESENTED [&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-47787","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>Sri.Krishna Ram vs The Commercial Tax Officer on 2 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\/sri-krishna-ram-vs-the-commercial-tax-officer-on-2-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sri.Krishna Ram vs The Commercial Tax Officer on 2 September, 2010 - Free Judgements of Supreme Court &amp; 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