Kerala High Court
Unknown vs By Adv. Sri.S.Abu Baker Kunju on 15 March, 2012
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
FRIDAY, THE 21ST DAY OF FEBRUARY 2014/2ND PHALGUNA, 1935
WP(C).No. 4626 of 2014 (C)
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PETITIONER
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RAKESH.G
GLOBAL EXPORT, CHIRAMEL, PADIVATTOM
ERNAKULAM - 682 025.
BY ADV. SRI.S.ABU BAKER KUNJU
RESPONDENTS:
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1. COMMERCIAL TAX OFFICER
OFFICE OF THE COMMERCIAL TAX OFFICER, FIRST CIRCLE
KALAMASSERY - 683104.
2. ASSISTANT COMMISSIONER (APPEALS)
OFFICE OF THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, ERNAKULAM - 682 016.
R BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMAEAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21-02-2014, THE COURT ON THE SAME DAYDELIVERED THE
FOLLOWING
WP(C).No. 4626 of 2014 (C)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT-P1- TRUE COPY OF THE INVOICE NO. 008 DATED 15/03/2012
OF GLOBAL EXPORTS, EDAPALLY TO GLOBAL EXPORTS,
COIMBATORE.
EXHIBIT-P1(A)- TRUE COPY OF THE INVOICE NO. 023 DATED 31/03/2012
OF GLOBAL EXPORT,EDAPALLY TO GLOBAL EXPORTS,
COIMBATORE.
EXHIBIT-P2- TRUE COPY OF THE INVOICE NO. 001 DATED 18/04/2011
OF GLOBAL EXPORT,EDAPALLY.
EXHIBIT-P2(A)- TRUE COPY OF THE INVOICE NO. 002 DATED 27/04/2011
OF GLOBAL EXPORT,EDAPALLY.
EXHIBIT-P2(B)- TRUE COPY OF THE INVOICE NO. 003 DATED 28/04/2011
OF GLOBAL EXPORT,EDAPALLY.
EXHIBIT-P2(C)- TRUE COPY OF THE INVOICE NO. 004 DATED 02/05/2011
OF GLOBAL EXPORT,EDAPALLY.
EXHIBIT-P2(D)- TRUE COPY OF THE INVOICE NO. 005 DATED 05/12/2011
OF GLOBAL EXPORT,EDAPALLY.
EXHIBIT-P2(E)- TRUE COPY OF THE INVOICE NO. 006 DATED 05/12/2011
OF GLOBAL EXPORT,EDAPALLY.
EXHIBIT-P3- TRUE COPY OF THE BILL OF LADDING NO.L 15715874132
DATED 20/04/2011 OF QATAR AIRWAYS RELATINGTO
EXHIBIT-P2
EXHIBIT-P3(A)- TRUE COPY OF THE BILL OF LADDING NO.
OTSLCOKDMM478 OF ON TIME SEVESEAS LOGISTICS
PRIVATE LIMITED RELATING TO EXHIBITS P2(A) AND
P2(B)
EXHIBIT-P3(B)- TRUE COPY OF THE BILL OF LADDING NO. 8737679123
DATED 06/05/2011 OF DHL EXPRESS RELATINGTO
EXHIBIT-P2(C).
WP(C).No. 4626 of 2014 (C)
--------------------------- ---2--
EXHIBIT-P3(C)- TRUE COPY OF THE BILL OF LADDING NO. FFS/228/11-12
DATED 06/12/2011 FLOMIC FREIGHT SERVICES PRIVATE
LIMITED RELATING TO EXHIBIT-P2(D) AND P2(E)
EXHIBIT-P4- TRUE COPY OF THE SUB CONTRACTOR AGREEMENT TO
GLOBAL EXPORTS OF ATEAQ BOURJILAH LATHING
WORKSHOP, SAUDI ARABIA
EXHIBIT-P4(A)- TRUE COPY OF THE INVITATION LETTER TO SONY
ABRAHAM OF GLOBAL EXPORTS TO SAUDI FOR
ATEAQ BOURJILAH LATHING WORKSHIP, AL-KHOAR
EXHIBIT-P4(B)- TRUE COPY OF THE INVITATION LETTER TO PATHROS
CHITTILAPPILLY DEVASSY OF GLOBAL EXPORTS TO
SAUDI FOR ATEAQ BOURJILAH LATHING WORKSHOP,
AL-KHOAR
EXHIBIT-P4(C)- TRUE COPY OF THE AIR TICKET TO SONY ABRAHAM OF
GLOBAL EXPORTS TO SAUDI FOR ATEAQ BOURJILAH
LATHING WORKSHOP, AL-KHOAR
EXHIBIT-P4(D)- TRUE COPY OF THE AIR TICKET TO PATHROSE
CHITTILAPILLY DEVASSY OF GLOBAL EXPORTS TO
SAUDI FOR ATEAQ BOURJILAH LATHING WORKSHOP,
AL KHOAR
EXHIBIT-P5- TRUE COPY OF THE ASSESSMENT ORDER NO.
32071286125/11-12 DATED 20/11/2013 OF THE IST
RESPONDENT.
EXHIBIT-P6- TRUE COPY OF THE STAYORDER NO. KVATA 184/2014
DATED 27/01/2014 OF THE 2ND RESPONDENT.
RESPONDENT(S)' EXHIBITS
--------------------------------------- NIL
TRUE COPY
P.A TO JUDGE
SMM
P.R. RAMACHANDRA MENON, J.
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W.P.C. No.4626 OF 2014
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Dated this the 21st day of February, 2014.
JUDGMENT
The petitioner is challenging the correctness and sustainability of Ext.P6 interim order, whereby a condition has been imposed, directing the petitioner to satisfy 1/3 of the disputed amount, so as to avail the benefit of interim stay, during pendency of the appeal preferred against Ext.P5.
2. The learned counsel for the petitioner points out that the petitioner was denied the opportunity of hearing, before finalisation of the assessment as per Ext.P5. Various grounds are raising in the writ petition with reference to the plea of the petitioner that, he is not liable to satisfy the due amount as assessed vide Ext.P5.
3. Heard the learned Government Pleader as well.
4. It is brought to the notice of this Court, as revealed from the pleadings and proceedings, that a pre-assessment notice W.P.C.No.4626 of 20145 2 dated 14.08.2013 was issued to the petitioner, on receipt of which, the petitioner sought for adjournment by submitting a letter dated 08.10.2013. It is seen that, time was granted and the matter was listed on 24.10.2013. The petitioner submitted reply dated 24.10.2013 and sought for further time. Observing that, despite granting sufficient opportunity, the petitioner did not avail the chance for personal hearing, that the assessment was finalised as per Ext.P5. Admittedly, the matter is under challenge before the 2nd respondent. After considering the Interlocutory Application for stay, the Appellate Authority granted Ext.P6 interim order, imposing a condition to an extent of satisfaction of 1/3rd of the disputed liability.
5. After hearing both the sides and after going through the materials on records, this Court does not find any illegality, irregularity or impropriety, with regard to the course pursued by the Appellate Authority. Accordingly, interference is declined and the writ petition is dismissed.
However, taking note of the fact that the time granted by W.P.C.No.4626 of 20145 3 the Appellate Authority is already over, the petitioner is granted a further period of 'three weeks' so as to comply with the requirements.
P.R. RAMACHANDRA MENON, JUDGE sp