KIRTILAL KALIDAS & CO. versus THE ASSISTANT COMMISSIONER (ASSMT)

High Court of Kerala

Indian Supreme Court Cases / Judgements / Legislation

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KIRTILAL KALIDAS & CO. v. THE ASSISTANT COMMISSIONER (ASSMT)-III - WP(C) No. 20360 of 2007(W) [2007] RD-KL 11868 (3 July 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 20360 of 2007(W)

1. KIRTILAL KALIDAS & CO.,
... Petitioner

Vs

1. THE ASSISTANT COMMISSIONER (ASSMT)-III,
... Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. THE INSPECTING ASSISTANT COMMISSIONER,

For Petitioner :SRI.JOSEPH JERARD SAMSOM RODRIGUES

For Respondent :SRI.K.ANAND, SC, COCHIN CORPN.

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

Dated :03/07/2007

O R D E R

C.N.RAMACHANDRAN NAIR,J

W.P.(C) NO.20360 of 2007

Dated this the 3rd day of July, 2007

JUDGMENT

Even though this court cannot go into the merits of the case, when the matter is pending before the Appellate Authority. I feel, having regard to the contentions raised, particularly against the adjustment of payment towards interest before levy, Ext.P4 is modified directing payment of 1/3rd instead of 50% as condition for stay against recovery of sales tax due for 2004- 2005. The petitioner is granted one month time from today to make payment as above. The writ petition is disposed of with a direction to the Appellate Authority to dispose of the appeal within three months from date of making the payment as above. C.N.RAMACHANDRAN NAIR,

JUDGE

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