{"id":89970,"date":"2008-02-26T00:00:00","date_gmt":"2008-02-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/manuel-luckose-vs-the-commercial-tax-officer-on-26-february-2008"},"modified":"2017-12-18T00:25:16","modified_gmt":"2017-12-17T18:55:16","slug":"manuel-luckose-vs-the-commercial-tax-officer-on-26-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/manuel-luckose-vs-the-commercial-tax-officer-on-26-february-2008","title":{"rendered":"Manuel Luckose vs The Commercial Tax Officer on 26 February, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Manuel Luckose vs The Commercial Tax Officer on 26 February, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 6596 of 2008(I)\n\n\n1. MANUEL LUCKOSE, PROPRIETOR, MALABAR\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\n                For Petitioner  :SRI.V.P.SUKUMAR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :26\/02\/2008\n\n O R D E R\n                           ANTONY DOMINIC, J.\n\n                          ===============\n\n                      W.P.(C) NO. 6596 OF 2008 I\n\n                    ====================\n\n\n             Dated this the 26th day of February, 2008\n\n\n                               J U D G M E N T\n<\/pre>\n<p>       Ext.P6 is the order under challenge.\n<\/p>\n<\/p>\n<p>       2.     By   Ext.P6   order,   stay   has   been   granted   to   the<\/p>\n<p>petitioner   on   condition   that   the   petitioner   deposits   1\/3rd  of   the<\/p>\n<p>balance   tax   and   furnish   security   for   the   balance   to   the<\/p>\n<p>satisfaction of the assessing authority.<\/p>\n<p>       3.     Learned counsel for the petitioner submits that at that<\/p>\n<p>stage   they   had   produced   Ext.P2   certificate   and   that   if   it   was<\/p>\n<p>taken note of, there would not have been any liability at all to the<\/p>\n<p>petitioner. A reading of Ext.P6, the impugned  order, shows that<\/p>\n<p>this   aspect   of   the   matter   was   also   taken   into   account   by   the<\/p>\n<p>appellate authority.   It is on assessment of those materials that<\/p>\n<p>the   appellate   authority   concluded   that   the   petitioner   has   made<\/p>\n<p>out   a   prima   facie   case   justifying   a   conditional   stay.     It   is   in<\/p>\n<p>exercise of this discretion that the appellate authority has finally<\/p>\n<p>WPC 6596\/08<\/p>\n<p><span class=\"hidden_text\">                                    :2 :<\/span><\/p>\n<p>granted stay on condition  that the petitioner remits 1\/3rd  of the<\/p>\n<p>tax due.\n<\/p>\n<\/p>\n<p>      4.      I do not find any perversity in the order now passed by<\/p>\n<p>the appellate authority in Ext.P6.\n<\/p>\n<\/p>\n<p>      5.      Writ petition fails and is dismissed.<\/p>\n<p>      However, taking into account the request of the petitioner&#8217;s<\/p>\n<p>counsel, it is directed that the time granted in Ext.P6 for payment<\/p>\n<p>will stand extended by two weeks from today for complying with<\/p>\n<p>Ext.P6 order.\n<\/p>\n<\/p>\n<p>                                            ANTONY DOMINIC,JUDGE.\n<\/p>\n<p>Rp<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Manuel Luckose vs The Commercial Tax Officer on 26 February, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C) No. 6596 of 2008(I) 1. MANUEL LUCKOSE, PROPRIETOR, MALABAR &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER &#8230; Respondent 2. THE DEPUTY COMMISSIONER (APPEALS), 3. THE INSPECTING ASSISTANT COMMISSIONER, For Petitioner :SRI.V.P.SUKUMAR [&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-89970","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>Manuel Luckose vs The Commercial Tax Officer on 26 February, 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\/manuel-luckose-vs-the-commercial-tax-officer-on-26-february-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Manuel Luckose vs The Commercial Tax Officer on 26 February, 2008 - Free Judgements of Supreme Court &amp; 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