Bharat Sanchar Nigam Ltd. v. Commercial Tax Officer
Case brief
What is this about?
The High Court held that a condition requiring the petitioner to pay 50% of the balance tax as security was excessive and arbitrary. It directed the payment of only 1/4th, expedited disposal of appeals, and an interim stay on tax recovery.
What did the court decide?
Petitioner directed to pay 1/4th of the balance tax within one month; interim stay on collection of remaining balance; appeals to be disposed of expeditiously.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMAN
FRIDAY, THE 19TH JANUARY 2007 / 29TH PAUSHA 1928
WP(C).No. 921 of 2007(I) ------------------------
PETITIONER:
BHARATH SANCHAR NIGAM LTD., O/O. THE E.E.(C), TELECOM CIVIL DIVISION, KOTTAYAM, REPRESENTED BY ITS EXECUTIVE ENGINEER, K.G.DIVAKARAN NAIR.
BY ADV. SMT.S.K.DEVI
RESPONDENTS: -------------
- COMMERCIAL TAX OFFICER (WC), O/O. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM.
- DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM.
Issues for consideration
1 issue framed by the court
Whether the conditions imposed on the petitioner to pay 50% of the balance tax as security before granting stay were excessive and arbitrary.
Parties & counsel
- petitioner
Bharath Sanchar Nigam Ltd.
- respondent
Commercial Tax Officer (WC)
- respondent
Deputy Commissioner (Appeals)
- respondent
Deputy Tahasildar (RR)
Coram
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court