Kerala High Court
M/S Archana Agencies vs Commercial Tax Officer on 19 July, 2013
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 7TH DAY OF NOVEMBER 2014/16TH KARTHIKA, 1936
WP(C).No. 28121 of 2014 (M)
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PETITIONER(S):
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M/S ARCHANA AGENCIES,
ST.GEORGE STREET, ALAPPUZHA,
REPRESENTED BY ITS MANAGING PARTNER,
C.N.RADHAKRISHNAN.
BY ADVS.SRI.K.T.SHYAMKUMAR,
SMT.M.S.KIRAN.
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER,
2ND CIRCLE, ALAPPUZHA-688 001.
2. THE DEPUTY COMMISSIONER (APPEALS)-II,
COMMERCIAL TAXES, KOLLAM-673 001.
3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),
AMBALAPUZHA, ALAPPUZHA DISTRICT-688 530.
BY SR. GOVT.PLEADER SMT.SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07-11-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 28121 of 2014 (M)
APPENDIX
PETITIONER'S EXHIBITS:-
P1 : COPY OF THE ASSESSMENT ORDER DATED 19.07.2013 FOR THE
RETURN PERIOD 2011-12.
P2 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT.
P3 : COPY OF THE STAY PETITION FILED BY THE PETITIONER.
P4 : COPY OF THE LETTER DATED 24.06.2013 ISSUED BY M/S. ST.GEORGE
TRADERS, CHUNGOM, ALAPPUZHA ALONG WITH BILLS.
P5 : COPY OF THE LETTER DATED 24/06/2013 ISSUED BY
M/S. SOBHA TRADERS ALONG WITH BILLS.
P6 : COPY OF THE LETTER DATED NIL ALONG WITH BILL ISSUED BY
M/S.SWAPNA TRADERS.
P7 : COPY OF THE ORDER DATED 15.01.2014 OF THE 2ND RESPONDENT.
P8 : COPY OF THE JUDGMENT DATED 06.05.2014 IN WP(C).NO.3304/2014.
P9 : COPY OF THE ORDER DATED 27.07.2014 ISSUED BY THE
2ND RESPONDENT.
P10: COPY OF THE REVENUE RECOVERY NOTICE DATED 24.10.2014
ISSUED BY THE 3RD RESPONDENT.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.A. TO JUDGE
rs.
P.R. RAMACHANDRA MENON J.
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W.P.(C) No. 28121 of 2014
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Dated, this the 7th day of November, 2014
JUDGMENT
Being aggrieved of Ext. P1 order passed by the first respondent, the petitioner approached the second respondent by way of Ext. P2 appeal along with Ext. P3 petition for stay. After considering the same, pursuant to Ext. P8 judgment in W.P.(C) No. 3304 of 2014, the second respondent passed Ext. P9 order granting interim stay during pendency of appeal, directing the petitioner to remit a sum of Rs.6 lakhs so as to avail the benefit of interim stay. This made the petitioner to approach this Court again by way of this writ petition.
2. Heard the learned Government Pleader as well.
3. After hearing both the sides and going through the sequence of events which culminated in Ext. P9 order, this Court finds that the earlier order issued by the appellate authority granting stay vide Ext. P7 subject to satisfaction of 30 % of the disputed liability has been substantially scaled down as per Ext. P9 order directing to satisfy a sum of Rs. 6 lakhs. This Court finds that the present order is not liable to be branded as an arbitrary or illegal one and hence no W.P.(C) No. 28121 of 2014 : 2 : interference is warranted with regard to the challenge raised against Ext. P9. However taking note of the persuasive submission made by the learned counsel, the petitioner is granted further period of 'two weeks' to comply with the direction contained in Ext.P9 order.
The petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
The Writ Petition is disposed of.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd