Full Judgment
IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE27H DAY OF SEPTEMBER20135TH ASWINA, 1935 WP(C).No. 22628 of 2013 (C) ---------------------------- PETITIONER(S): -------------------------- M.NARAYANAN, PROPRIETOR OF RED ARROW, SREENIKETH, ELAMANA ROAD TRIPPUNITHURA. BY ADVS.SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER(IB), (ERNAKULAM), DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-682024.
2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX OFFICER, ERNAKULAM-682015.
3. ASSISTANT COMMISSIONER (WORKS CONTRACT), OLD RLY STATION ROAD, ERNAKULAM-682018.
4. KVATTRIBUNAL, COMMERCIAL TAXES, THEVARA, ERNAKULAM-682015 REPRESENTED BY ITS SECRETARY.
5. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD-682030.
6. STATEOF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURTAM-695001. BY GOVERNMENT PLEADER SMT.SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2709-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22628 of 2013 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 : TRUE COPY OF THE PENALTY ORDER
DATED.14.9.2010 ISSUED BY THE1T RESPONDENT. EXHIBIT P2 : TRUE COPY OF THE RR NOTICE DATED202/2012 ISSUED BY THE5H RESPONDENT EXHIBIT P3 : TRUE COPY OF THE JUDGMENT
IN WPC NO.31245/2010 DATED111/2010 OF THIS HONOURABLE COURT. EXHIBIT P4 : TRUE COPY OF THE DEMAND DRAFT FOR RS.5. LAKHS PAID ON193/2011. EXHIBIT P5 : TRUE COPY OF THE ASSESSMENT ORADER DATED124/2012 FOR THE YEAR20082009 IOSSUED BY THE3D RESPONDENT EXHIBIT P6 : TRUE COPY OF THE APPELLATE ORDER
NO.KVAT3361/2010 DATED186/2012 ISSUED BY THE2D RESPONDENT EXHIBIT P7 : TRUE COPY OF THE JUDGMENT
DATED197/2012 IN WPC NO.14808/2012 OF THIS HONOURABLE COURT. EXHIBIT P8 : TRUE COPY OF THE2D APPEAL FILED AGAINST EXT.P6 BEFORE THE4H RESPONDENT BY THE PETITIONER EXHIBIT P8(A) : TRUE COPY OF THE STAY APPLICATION IN EXT.P8 APPEAL. EXHIBIT P8(B) : TRUE COPY OF THE PETITION FOR URGENT HEARING IN EXT.P8 APPEAL. EXHIBIT P9 : TRUE COPY OF THE APPEAL FILED BEFORE THE2D RESPONDENT BY THE PETITIONER AGAINST EXT.P5 ASSESSMENT ORDER
. EXHIBIT P9(A) : TRUE COPY OF THE STAY APPLICATION IN EXT.P9 APPEAL. EXHIBIT P9(B) : TRUE COPY OF THE APPLICATION FOR URGENT HEARING IN EXT.P9 APPEAL. RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 22628 OF2013------------------------------------ Dated this the 27th day of September, 2013 JUDGMENT
The petitioner challenges Ext.P13 conditional order passed in Ext.P9 appeal filed against Ext.P5 order of assessment. The petitioner contends that Ext.P5 order is based on Ext.P1 order imposing penalty which itself is under challenge in appeal before the tribunal. A detailed consideration of the merits of this case at this juncture would prejudice the contentions of either parties in the statutory appeals pending.
2. The petitioner has already remitted a sum of `3,00,000/- (Rupees Three lakhs only) in compliance with Ext.P13 order as evidenced by Ext.P14 Demand Draft. Interest of justice would be met by directing the petitioner to deposit a further sum of `5,00,000/- (Rupees Five lakhs only) within a period of one month in order to avail the benefit of stay.
3. Ext.P13 order is modified accordingly and the stay sought in Ext.P9(a) petition would be operative if a further sum of `5,00,000/- (Rupees Five lakhs only) is deposited within the 2 WP(C) No. 22628/2013 time stipulated. The petitioner shall however furnish adequate security for the balance amount. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE ncd