M/S. Benzy Infotech Pvt. Ltd. Vs. the State of Kerala - Court Judgment

SooperKanoon Citationsooperkanoon.com/1018394
CourtKerala High Court
Decided OnAug-14-2013
JudgeHONOURABLE MR.JUSTICE V.CHITAMBARESH
AppellantM/S. Benzy Infotech Pvt. Ltd.
RespondentThe State of Kerala
Excerpt:
in the high court of kerala at ernakulam present: the honourable mr.justice v.chitambaresh wednesday, the 14th day of august 2013 23rd sravana, 1935 wp(c).no. 20232 of 2013 (d) ---------------------------- petitioner : -------------------- m/s. benzy infotech pvt. ltd., manimala road, mythri nagar, edappally kochi ”024. represented by it's chief operating officer mr. dileep p.p. by adv. smt.k.latha respondent(s) : ---------------------------- 1. the state of kerala represented by chief secretary secretariate, thiruvananthapuram ”001. 2. asst.commissioner (assmt), special circle i, commercial taxes ernakulam ”016. 3. the intelligence squad no. v., commercial taxes, ernakulam ”016. 4. deputy commissioner (appeals), commercial taxes, ernakulam ”016. 5. inspecting assistant commissioner, commercial tax, kakkanad, ernakulam ”030. r1 to r5 by sr. govt. pleader smt. sobha annamma eapen this writ petition (civil) having come up for admission on 14-08-2013, the court on the same day delivered the following: mn ...2/- wp(c).no. 20232 of 2013 (d) appendix petitioner's exhibits : ext.p1 : copy of the penalty order no. crv-3/12-13 dated 23 5-2013 issued by the third respondent to the petitioner. ext.p2 copy of appeal in form no.29 and grounds of appeals for the year 2012 2013 filed by the petitioner before the fourth respondent against p1 penalty order. ext.p3 copy of the demand notices for the year 2012 2013 dated 23 5.2013 based on this p1 penalty order issued by the third respondent to the petitioner. ext.p4 copy of the stay order no. kvata 1856 2013 dated 1 8-2013 issued by the fourth respondent to the petitioner. ext.p5 copy of audited balance sheet as on 31.3.2011 and confirmation letters dt. 5.4.13 for akbar travels of india (p) ltd. respondent's exhibits : nil //true copy// p.a. to judge mn v.chitambaresh,j.--------------------------------------- w.p.(c) no. 20232 of 2013 ---------------------------------------- dated this the 14th day of august, 2013 judgment ext.p4 conditional order of stay passed on ext.p2 appeal is impugned in this writ petition. a detailed consideration of the merits of the case at this juncture would prejudice the contentions of either parties in ext.p2 appeal pending before the fourth respondent. suffice it to say that the fourth respondent has not acted arbitrarily in passing ext.p4 order and the condition imposed is also not too onerous. the petitioner has after all been directed to deposit one third of the outstanding demand and to furnish security for the balance amount. i however extend the time till 31.08.2013 to enable the petitioner to comply with ext.p4 conditional order of stay. the writ petition is disposed of. v.chitambaresh judge dmr/-
Judgment:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 14TH DAY OF AUGUST 2013 23RD SRAVANA, 1935 WP(C).No. 20232 of 2013 (D) ---------------------------- PETITIONER : -------------------- M/S. BENZY INFOTECH PVT. LTD., MANIMALA ROAD, MYTHRI NAGAR, EDAPPALLY KOCHI ”

024. REPRESENTED BY IT'S CHIEF OPERATING OFFICER MR. DILEEP P.P. BY ADV. SMT.K.LATHA RESPONDENT(S) : ---------------------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY SECRETARIATE, THIRUVANANTHAPURAM ”

001.

2. ASST.COMMISSIONER (ASSMT), SPECIAL CIRCLE I, COMMERCIAL TAXES ERNAKULAM ”

016.

3. THE INTELLIGENCE SQUAD NO. V., COMMERCIAL TAXES, ERNAKULAM ”

016.

4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM ”

016.

5. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, KAKKANAD, ERNAKULAM ”

030. R1 TO R5 BY SR. GOVT. PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 20232 of 2013 (D) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE PENALTY ORDER NO. CRV-3/12-13 DATED 23 5-2013 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P2 COPY OF APPEAL IN FORM NO.29 AND GROUNDS OF APPEALS FOR THE YEAR 2012 2013 FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT AGAINST P1 PENALTY ORDER. EXT.P3 COPY OF THE DEMAND NOTICES FOR THE YEAR 2012 2013 DATED 23 5.2013 BASED ON THIS P1 PENALTY ORDER ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P4 COPY OF THE STAY ORDER NO. KVATA 1856 2013 DATED 1 8-2013 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. EXT.P5 COPY OF AUDITED BALANCE SHEET AS ON 31.3.2011 AND CONFIRMATION LETTERS DT. 5.4.13 FOR AKBAR TRAVELS OF INDIA (P) LTD. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn V.CHITAMBARESH,J.

--------------------------------------- W.P.(C) NO. 20232 of 2013 ---------------------------------------- Dated this the 14th day of August, 2013 JUDGMENT Ext.P4 conditional order of stay passed on Ext.P2 appeal is impugned in this writ petition. A detailed consideration of the merits of the case at this juncture would prejudice the contentions of either parties in Ext.P2 appeal pending before the fourth respondent. Suffice it to say that the fourth respondent has not acted arbitrarily in passing Ext.P4 order and the condition imposed is also not too onerous. The petitioner has after all been directed to deposit one third of the outstanding demand and to furnish security for the balance amount. I however extend the time till 31.08.2013 to enable the petitioner to comply with Ext.P4 conditional order of stay. The writ petition is disposed of. V.CHITAMBARESH JUDGE DMR/-