High Court of KeralaWP(C)/21699/2015disposed of

Accelerated Freeze Drying Co. Ltd. v. State Of Kerala

2015-07-21Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 21ST DAY OF JULY 2015/30TH ASHADHA, 1937 W.P(C).No. 21699 of 2015(J) PETITIONER:

ACCELERATED FREEZE DRYING CO. LTD. AGED 47 YEARS AMALGAM HOUSE, BRISTOW ROAD WILLINGTON ISLAND COCHIN-682 003 REPRESAENTED BY THE VICE PRESEIDENT BY ADV.SRI.C.K.KARUNAKARAN SRI.JOPHY POTHEN KANDANKARY RESPONDENTS:

STATE OF KERALA, REPRESENTED BY THE SECRETARY TAXES DEPARTMENT PUBLIC OFFICES BUILDING, THIRUVANANTHAPUIRAM 693 033 2.

DEPUTY COMMISSIONER (APPEALS) II, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, KOTTAYAM 686 001.

AGRICULTRUAL INCOME TAX & COMMERCIAL TAXES OFFICER, OFFICER OF THE AIT & CTO, EZHUPUNNA ALAPPUZHA - 688 548.

BY SR. GOVT. PLEADER,SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

=: 2 := W.P(C)No.21699/15(J) APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF THE OERDER DT. 29/6/15 PASSED BY 2ND RESPONDENT IN STAY PETITION IN APPEAL NO KVATA (ALPY) 175/15 EXT.P2: TRUE COPY OF THE OERDER DT. 29/6/15 PASSED BY 2ND RESPONDENT IN STAP PETITION IN APPEAL NO KVATA (ALPY) 147/15 EXT.P3: TRUE COPY OF THE OERDER DT. 29/6/15 PASSED BY 2ND RESPONDENT IN STAP PETITION IN APPEAL NO KVATA (ALPY) 126/15 EXT.P4: TRUE COPY OF THE ANNUAL RETURN DATED 29.06.2015 EXT.P5:TRUE COPY OF THE JUDGMENT DT. 8/4/14 IN WPC NO 4102/14 RESPONDENTS' EXHIBITS:

Nil //TRUE COPY// PA TO JUDGE PtK/

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C).No.21699 of 2015 ----------------------------------- Dated this the 21st day of July, 2015

J U D G M E N T

The petitioner impugning conditional order passed in the motion of stay has approached this Court.

2. The main ground of challenge is that, for the assessment year 2014-15, the petitioner is entitled for refund of more than 8.5 lakhs ₹ and therefore the conditional order is liable to be varied. The learned counsel for the petitioner submits that, the total amount to be deposited is 1/3rd of the amount ordered by the appellate authority, which is around 13.7 lakhs.

₹

3. The learned Government Pleader opposes the prayer of the petitioner and submits that, the assessment is not completed and refund will be considered only after finalisation of the assessment and therefore, the petitioner cannot claim adjustment of the amount due to them.

4. Taking note of the overall facts and circumstances I am of the view that, the conditional order has to be modified. Accordingly, the impugned order is modified. The petitioner shall deposit an amount of 7,00,000/- (Rupees Seven lakhs only) within three weeks from today. ₹ The petitioner shall abide by all other conditions in the stay order. This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.