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P.M.ASHRAF versus COMMERCIAL TAX OFFICER(AA)

High Court of Kerala

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P.M.ASHRAF v. COMMERCIAL TAX OFFICER(AA) - WA No. 747 of 2007 [2007] RD-KL 5975 (22 March 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA No. 747 of 2007()

1. P.M.ASHRAF
... Petitioner

Vs

1. COMMERCIAL TAX OFFICER(AA)
... Respondent

For Petitioner :SRI.ARIKKAT VIJAYAN MENON

For Respondent : No Appearance

The Hon'ble MR. Justice J.B.KOSHY The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR

Dated :22/03/2007

O R D E R

J.B.KOSHY & T.R.RAMACHANDRAN NAIR, JJ.

W.A.No.747 OF 2007 Dated 22nd March, 2007

JUDGMENT

Koshy,J

. Appellant/petitioner was issued with an assessment order under Section 24 of the Kerala Value Added Tax Act. According to the appellant, the above order was passed in complete violation of the principles of natural justice and no reasons are also stated therein, and, therefore, he approached this court. Learned Single Judge directed the appellant to file an appeal as statutory remedy is provided and did not go into the merits of the contentions. Since the learned Single Judge did not admit the petition and did not exercise discretionary power in view of the effective alternate statutory remedy of filing an appeal, we are of the opinion that no grounds are made out for interference in the impugned judgment. But, we note that under Section 55 of the Kerala Value Added Tax Act, appeal can be filed before the Deputy Commissioner (Appeals) and with regard to the orders passed under Section 24, appellant need pay only the admitted amount of tax. Therefore, if appellant files an appeal with admitted amount of tax along with a stay petition for staying the full amount on or before 30.3.2007, no recovery proceedings shall W.A.747/2007 2 be taken till the stay petition is disposed of. With that rider, this writ appeal is disposed of. J.B.KOSHY

JUDGE

T.R.RAMACHANDRAN NAIR

JUDGE

tks


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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