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High Court of KeralaWP(C)/22726/2015disposed of

Kalyan Silks Trichur (P) Ltd. v. Assistant Commissioner

2015-07-28Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 28TH DAY OF JULY 2015/6TH SRAVANA, 1937 WP(C).No. 22726 of 2015 (M) ---------------------------------------- PETITIONER(S):

---------------------- KALYAN SILKS TRICHUR (P) LTD., KURIACHIRA, OLLUR, THRISSUR - 680 006, REPRESENTED BY MANAGING DIRECTOR, T.S.PATTABHIRAMAN.

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR SMT.V.P.SEENA DEVI RESPONDENTS:-:

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

1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR - 688 001.

2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015.

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR - 688 001.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 22726 of 2015 (M) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1.

TRUE COPY OF THE JUDGMENT DATED 13.07.2015 IN WP(C) 20956/2015.

EXHIBIT P2.

TRUE COPY OF THE ASSESSMENT ORDER NO.32080583992/14-15 DATED 29.06.2015 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3.

TRUE COPY OF THE APPEAL AGAINST EXT.P2 FILED BEFORE THE 2ND RESPONDENT.

EXHIBIT P3(A). TRUE COPY OF THE STAY PETITION FILED IN EXT.P3 APPEAL. EXHIBIT P4.

TRUE COPY OF THE LETTER DATED 25.07.2015 AND DD ADDRESSED TO THE 1ST RESPONDENT REGARDING PAYMENT OF 30% DEMAND WITH ACKNOWLEDGEMENT.

EXHIBIT P5.

TRUE COPY OF SECURITY BOND IN FORM 6 FURNISHED BEFORE THE 1ST RESPONDENT.

RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 22726 of 2015 ------------------------------------------- Dated this the 28th day of July, 2015

J U D G M E N T

The petitioner have filed an appeal against the assessment for turnover tax and the appeal is pending. The petitioner claims that they have remitted 30% of the total demand, which is the subject matter of the pending appeal.

2.

Considering the facts and circumstances, this writ petition is disposed of with the following directions: (i) The first respondent shall verify whether the petitioner have remitted 30% of the demand.

(ii) If the petitioner have remitted the above amount, entire recovery based on assessment is stayed till the disposal of the appeal.

(iii) Coercive steps for recovery shall be deferred till the disposal of the appeal.

(iv) If the petitioner complies with the above directions, the Bank shall not freeze the account of the petitioner. Sd/- A. MUHAMED MUSTAQUE, JUDGE.

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