{"id":76032,"date":"2008-08-05T00:00:00","date_gmt":"2008-08-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/anish-m-s-vs-deputy-commissioner-appeals-on-5-august-2008"},"modified":"2015-12-07T07:03:04","modified_gmt":"2015-12-07T01:33:04","slug":"anish-m-s-vs-deputy-commissioner-appeals-on-5-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/anish-m-s-vs-deputy-commissioner-appeals-on-5-august-2008","title":{"rendered":"Anish.M.S vs Deputy Commissioner (Appeals) &#8230; on 5 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Anish.M.S vs Deputy Commissioner (Appeals) &#8230; on 5 August, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 22777 of 2008(J)\n\n\n1. ANISH.M.S, AGED 30 YEARS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL\n                       ...       Respondent\n\n2. INSP.ASST.COMMISSIONER, COMMERCIAL\n\n3. COMMERCIAL TAX OFFICER, FIRST CIRCLE,\n\n4. SECRETARY TO GOVERNMENT (TAXES),\n\n                For Petitioner  :SRI.C.K.SREEJITH\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :05\/08\/2008\n\n O R D E R\n                          K.M. JOSEPH, J.\n\n            ````````````````````````````````````````````````````\n                  W.P.(C) No. 22777 OF 2008 J\n            ````````````````````````````````````````````````````\n             Dated this the 5th day of August, 2008\n\n                          J U D G M E N T\n<\/pre>\n<p>           Petitioner presses to challenge Ext.P13. Ext.P13 is<\/p>\n<p>the appellate order granting stay on condition that the<\/p>\n<p>petitioner remits 50% of the tax and also furnishes security for<\/p>\n<p>the balance amount. The principal complaint of the petitioner<\/p>\n<p>appears to be that the goods dealt with by the petitioner is<\/p>\n<p>Fibre Foam Mattresses and that is coming under entry 46 of<\/p>\n<p>the 3rd Schedule which is taxable at 4%. It is pointed out by<\/p>\n<p>the learned counsel for the petitioner that the petitioner is<\/p>\n<p>unable to represent his case, though notice was issued on<\/p>\n<p>account of unavoidable circumstances and levy of tax at the<\/p>\n<p>rate of 12.5% is unwarranted and, therefore, the condition<\/p>\n<p>imposed is illegal.     Learned Government Pleader points out<\/p>\n<p>that the petitioner did not even give reply to the notice and the<\/p>\n<p>questions raised in the writ petition are matters to be<\/p>\n<p>considered when the appeal itself is disposed of and there is<\/p>\n<p>WPC.22777\/08<br \/>\n<span class=\"hidden_text\">                                : 2 :<\/span><\/p>\n<p>only an interim order.\n<\/p>\n<p>      2.   Having heard both parties, I feel that in the<\/p>\n<p>interests of justice the petitioner can be permitted to pay 40%<\/p>\n<p>of the tax due and furnish security for the balance amount.<\/p>\n<p>Accordingly, Ext.P13 is modified and it is ordered that if the<\/p>\n<p>petitioner remits 40% of the tax and furnishes security for the<\/p>\n<p>balance amount within ten days from today, recovery<\/p>\n<p>proceedings will be kept in abeyance till the appeal is<\/p>\n<p>disposed of.\n<\/p>\n<p>      Writ petition is disposed of as above.<\/p>\n<p>                                                            Sd\/-\n<\/p>\n<p>                                         (K.M.JOSEPH, JUDGE)<br \/>\naks<\/p>\n<p>                            \/TRUE COPY\/<\/p>\n<p>                                       P.A.TO JUDGE<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Anish.M.S vs Deputy Commissioner (Appeals) &#8230; on 5 August, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 22777 of 2008(J) 1. ANISH.M.S, AGED 30 YEARS, &#8230; Petitioner Vs 1. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL &#8230; Respondent 2. INSP.ASST.COMMISSIONER, COMMERCIAL 3. COMMERCIAL TAX OFFICER, FIRST CIRCLE, 4. SECRETARY TO GOVERNMENT (TAXES), For [&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-76032","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Anish.M.S vs Deputy Commissioner (Appeals) ... on 5 August, 2008 - 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\/anish-m-s-vs-deputy-commissioner-appeals-on-5-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anish.M.S vs Deputy Commissioner (Appeals) ... on 5 August, 2008 - Free Judgements of Supreme Court &amp; 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