Varghese Chacko John v. The Commercial Tax Officer, Tripunithura

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 7TH DAY OF OCTOBER 2015/15TH ASWINA, 1937 WP(C).No. 30384 of 2015 (W) ---------------------------- PETITIONER:

------------------- VARGHESE CHACKO JOHN, M/S.FCI TECHNOLOGIES, MULANTHURUTHY, ERNAKULAM DISTRICT.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, TRIPUNITHURA - 682 301.

2. THE ASST. COMMISSIONER(ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015.

3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015.

BY GOVERNMENT PLEADER SRI.LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 30384 of 2015 (W) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS:

EXT. P1 :

COPY OF ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR APRIL TO JUNE 2014 DATED 24.8.2015. EXT.P1(A) :

COPY OF ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR JULY TO OCTOBER 2014 DATED 5.8.2015. EXT. P2 :

COPY OF COVERING LETTER FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 25.8.2015.

RESPONDENTS' EXHIBITS:

NIL.

//TRUE COPY// P.S. TO JUDGE mbr/

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 30384 of 2015 ===================================================== Dated this the 7th day of October, 2015

JUDGMENT

The petitioner who is an assessee under the Kerala Value Added Tax Act, 2003, hereinafter referred to as the "KVAT Act", seeks only three weeks time to furnish security in accordance with Exts.P1 and P1(a) orders, which were passed on the stay petitions preferred by the petitioner in appeals against the assessment orders.

2.

I have heard the learned counsel appearing on behalf of the petitioner as also the learned Government Pleader appearing on behalf of the respondents.

3.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I permit the petitioner to furnish the security that is demanded in Exts.P1 and P1(a) orders, within a period of three weeks from the date of receipt of a copy of this judgment. I make it clear that, on the petitioner furnishing the security in accordance with the directions

-2W.P.(C). No. 30384 of 2015 in this judgment, the same shall be treated as compliance with the directions in Exts.P1 and P1(a) orders.

The writ petition is disposed as above.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das 07.10.2015