Kerala High Court
Wrigley India (P) Ltd vs The Asst. Commissioner (Assmt
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 13TH DAY OF FEBRUARY 2013/24TH MAGHA 1934
WP(C).No. 4224 of 2013 (C)
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PETITIONER:
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WRIGLEY INDIA (P) LTD.,
SREEPADAMAM, 4/500 P, P.V. SREEDHARAN ROAD,
KUMBALAM, REPRESENTED BY ITS AUTHRISED SIGNATORY
C. BALACHANDRAN.
BY ADV. SMT.S.K.DEVI.
RESPONDENTS:
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1. THE ASST. COMMISSIONER (ASSMT.,),
DEPARTMENT OF COMMERCIAL TAXES, SPL. CIRCLE III,
ERNAKULAM-682 015.
2. THE DEPUTY COMMISSIONER(APPEALS),
DEPT. OF COMMERCIAL TAXES,
ERNAKULAM, KOCHI-682 015.
3. THE INSPECTING ASST. COMMISSIONER,
DEPT. OF COMMERCIAL TAXES,
ERNAKULAM, KOCHI-682 030.
BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-02-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Prv.
W.P.(C). NO.4224/2013-C:
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: TRUE COPY OF THE ORDER NO. 32070463852/11-12 DATED 27-8-12.
EXT.P.1(A): TRUE COPY OF THE RELEVANT PAGE OF THE ANNUAL RETURN 2011-12.
EXT.P2: TRUE COPY OF THE REPLY DATED 23RD JULY 2012 WITHOUT ANNEXURE.
EXT.P.2(A): TRUE COPY OF THE DRUG LICENSE.
EXT.P.2(B): TRUE COPY OF THE CENTRAL EXCISE INVOCE.
EXT.P3: TRUE COPY OF THE APPEAL DATED 20-11-12.
EXT.P4: TRUE COPY OF THE STAY PETITION DATED 20-11-12.
EXT.P5: TRUE COPY OF THE NOTICE NO. A5/223/13 DATED 4-2-13.
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY//
P.A. TO JUDGE
Prv.
ANTONY DOMINIC,J
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W.P.(C) No.4224 of 2013
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Dated this the 13th day of February, 2013
JUDGMENT
Ext.P1 is an order levying penalty on the petitioner under Section 67 of the KVAT Act. Challenging the penalty order, the petitioner has filed Ext.P3 appeal along with Ext.P4 application for stay. The appeal and the stay petition are pending consideration of the second respondent, the appellate authority. In the meanwhile, recovery proceedings are initiated by Ext.P5. It is in these circumstances, the writ petition is filed.
2. Taking note of the pendency of Ext.P3 appeal, I direct the second respondent to pass orders thereon. This the appellate authority shall do as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment.
3. Essentially, the dispute is regarding the rate of tax that is applicable and according to the petitioner, tax W.P.(c) No.4224 of 2013 : 2 : is leviable at 4% whereas according to the respondents is 12.5%.
4. Taking note of the nature of the dispute and also Ext.P2 invoices, I direct that recovery of the penalty levied under Ext.P1 will remain stand stayed subject to the petitioner remitting 1/3rd of the amount due thereunder and furnishing security for the balance amount within two weeks. The amount shall be remitted and security furnished before the first respondent within two weeks.
Petitioner will produce a copy of this judgment and the writ petition before the second respondent for compliance.
Writ petition is disposed of as above.
Sd/-
ANTONY DOMINIC, JUDGE ln