M/S.Thamikutty Charitable Society vs. The Commercial Tax Officer-Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 26TH DAY OF JULY 2019 / 4TH SRAVANA, 1941 WP(C).No.20145 of 2019 PETITIONER: M/S.THAMIKUTTY CHARITABLE SOCIETY, KOTTAT TILES, KOTTAT, CHALAKUDY, REPRESENTED BY ITS CHAIRMAN, K.T. SUBRAMANIAN, AGED 76, S/O. J.V.THAMIKUTTY. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER-II STATE GST DEPARTMENT, CHALAKUDY-680307. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL SALES TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682015, REPRESENTED BY ITS SECRETARY. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.20145 of 2019 2 JUDGMENT The petitioner challenges Ext. P5 order. The second respondent through Ext.P5 order imposed the condition of depositing 30% of the amount demanded and furnishing security for the balance amount within one month from the date of receipt of Ext.P5. Admittedly, the petitioner has not complied with the said condition within the time granted by the second respondent. The petitioner raises a few grounds against the order in Ext. P5,

which is a substantially discretionary order made and passed keeping in line with the circumstances of the appeal pending before the second respondent.

WP(C).No.20145 of 2019 3 entertain the writ petition. However, to meet the ends of justice and to facilitate the petitioner to comply with the condition, the time to deposit 30% is extended by six more weeks from today. The petitioner if commits default in complying with the condition, it is open to the authorities to recover the amount in accordance with law. Subject to such condition, there shall be stay of the order under appeal before the second respondent. The writ petition is disposed of by this judgment. S.V.BHATTI JUDGE DCS

WP(C).No.20145 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 26.3.2016. EXHIBIT P2 COPY OF ORDER ISSUED BY THE ASST. COMMISSIONER (APPEALS), THRISSUR FOR THE YEAR 2010-11 DATED 30.6.2018. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 16.10.2018. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 16.10.2018. EXHIBIT P5 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 18.3.2019. EXHIBIT P6 COPY OF ORDER ISSUED BY THE KERALA VALUE ADDED TAX APPELAATE TRIBUNAL, PALAKKAD DATED 30.9.2015. EXHIBIT P6 (a) COPY OF ORDER ISSUED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD DATED 17.2.2007.