High Court of KeralaWA/1795/2015disposed of

M/S. Sea Shell v. Commercial Tax Officer

2015-08-20Honourable Mr. Justice Shaji P.Chaly,Honourable Mr.Justice Antony Dominic3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 20TH DAY OF AUGUST 2015/29TH SRAVANA, 1937 WA.No. 1795 of 2015 () IN WP(C).13072/2015 -------------------------------------------- AGAINST THE JUDGMENT IN WP(C) 13072/2015 of HIGH COURT OF KERALA DATED 04-06-2015 APPELLANT/PETITIONER:

------------------------------------- M/S. SEA SHELL NEERKUNNAM, VANDANAM, ALAPPUZHA REPRESENTED BY ITS MANAGING PARTNER, AYSHA K.E. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS:

-----------------------

1. COMMERCIAL TAX OFFICER 1ST CIRCLE, ALAPPUZHA-688 001

2. DEPUTY TAHSILDAR (RR) TALUK OFFICE, AMBALAPUZHA-688 561 BY SENIOR GOVERNMENT PLEADER SRI.LIJU STEPHEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: smv

ANTONY DOMINIC & SHAJI P. CHALY, JJ.

----------------------------------------------- W.A. No.1795 of 2015 ----------------------------------------------- Dated this the 20th day of August, 2015

JUDGMENT

Antony Dominic,J.

Heard the learned counsel for the appellant and the learned Government Pleader appearing for the respondents.

2. The writ petition was filed challenging Ext.P6 order of assessment. By the judgment under appeal, learned Single Judge set aside Ext.P6 and directed re-consideration subject to the appellant remitting an amount of Rs.1,00,000/-. It is aggrieved by this condition imposed by the learned Single Judge, the writ appeal is filed.

3. Having heard the counsel for the parties, we are of the view that when a re-consideration by setting aside the assessment order itself has been ordered by the learned Single Judge, facts of the case did not justify imposition of a condition requiring the appellant to remit Rs.1,00,000/- as ordered by the learned Single Judge.

4. In such circumstances, we dispose of this appeal deleting

W.A. No.1795 of 2015 the condition imposed by the learned Single Judge requiring remittance of Rs.1,00,000/- and at the same time direct that the matter shall be re-considered as directed by the learned Single Judge.

For an early finalisation of the dispute, we also direct the appellant to appear before the 1st respondent on 02.09.2015 as directed by the learned Single Judge along with a copy of this judgment.

Sd/- ANTONY DOMINIC JUDGE Sd/- SHAJI P. CHALY JUDGE //true copy// P.A. To Judge smv