Disposed

Johny Thomas v. the Sales Tax Officer, Cherthala

Kerala HC2 Jan 2007WP(C)/127/2007

Case brief

AI extract

What is this about?

The petitioner, an assessee, approached the court seeking a stay on recovery notices served during pending sales tax appeals. The court directed that the balance recovery remains stayed if the petitioner pays Rs. 2,00,000 within one month, stating that default would result in loss of this benefit.

What did the court decide?

Stay on recovery of balance amount granted conditionally upon payment of Rs. 2,00,000 within one month.

Johny Thomas Vs the Sales Tax Officer, Cherthala — GST and Indirect Tax | Kerala HC (2007)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE P.R.RAMAN

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TUESDAY, THE 2ND JANUARY 2007 / 12TH POUSHA, 1928.

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WP(C).No. 127 OF 2007(M)

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PETITIONER:

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JOHNY THOMAS, M/S. JOHNY SAGARIKA,

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(J.S. AUDIOS), 41/399, RAJAJI ROAD, KOCHI-35.

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BY ADVOCATES M/S. V.P. SUKUMAR, P.U. MATHEN, BEJOY CHERIAN, JAIRAM V. MENON & KURYAN THOMAS.

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RESPONDENTS:

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THE SALES TAX OFFICER, CHERTHALA.

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THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM.

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THE DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK, ERNAKULAM, KOCHI-11.

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GOVT. PLEADER SRI. SOJAN JAMES.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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P.R. RAMAN, J.

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=============

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W.P.(C) NO. 127 OF 2007

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===================

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DATED THIS, THE 2ND DAY OF JANUARY, 2007

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J U D G M E N T

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Petitioner is an assessee under the Kerala General Sales Tax Act. For the assessment years 2000-01 and 2001-02 he was assessed as per Exts.P1 and P2 assessment orders against which he preferred appeals Exts.P3 and P4 along with Exts.P5 and P6 stay petitions. Pending the appeals and stay petitions, Exts.P7 to P10 Revenue Recovery notices are served on him. Aggrieved thereby, petitioner has approached this Court.

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Heard the learned Government Pleader also. In the circumstances, there will be a direction that in case the petitioner pays an amount of Rs.2,00,000/- (two lakhs) within a period of one month from today, then the recovery of the balance amount shall stand stayed until the disposal of the appeals Ext.P3 and P4 by the second respondent appellate authority. In case petitioner commits default in payment of the amount as aforesaid, he will loose the benefit of this judgment. He shall produce a copy of this judgment along with a copy of the writ petition before the second respondent for information and compliance.

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The writ petition is disposed of as above.

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knc/-

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P.R. RAMAN, JUDGE.

Johny Thomas v. the Sales Tax Officer, Cherthala

Case brief

What is this about?

What did the court decide?

Johny Thomas v. the Sales Tax Officer, Cherthala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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