Partly allowed

R.F.Motors Pvt. Ltd. v. Assistant Commissioner (Assmt)

Kerala HC26 Mar 2012WA/603/2012

Case brief

AI extract

What is this about?

High Court of Kerala allowed a writ appeal in part against a conditional stay order. The court reduced the penalty for belated tax payment from a higher amount to Rs. 10,00,000 and granted two weeks for payment, showing leniency.

What did the court decide?

Appellate court modified the lower court order to reduce the penalty payment to Rs. 10,00,000 and granted two weeks to make the payment.

R.F.Motors Pvt. Ltd. Vs Assistant Commissioner (Assmt) — Kerala HC (2012) — LawSathi Research

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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 C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE K. VINOD CHANDRAN MONDAY, THE 26TH DAY OF MARCH 2012/6TH CHAITHRA 1934 WA.No. 603 of 2012 -------------------(AGAINST THE JUDGMENT IN WPC.6649/2012 DATED 16-03-2012)

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APPELLANT/PETITIONER:

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---------------------

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R.F.MOTORS PVT LTD SKYLINE GATE WAY APARTMENTS, PATHADIPALAM,EDAPALLY COCHIN-24, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER SRI.SASHI VARMA.

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BY ADVS.SRI.VIJAYAN. K.U.

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SRI.K.N.SREEKUMARAN SRI.N.R.SAJ

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RESPONDENTS/RESPONDENTS:

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1. ASSISTANT COMMISSIONER (ASSMT)

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SPECIAL CIRCLE-III, COMMERCIAL TAXESS, ERNAKULAM

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KOCHI-682 015.

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2. DEPUTY COMMISSIONER (APPEALS)

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COMMERCIAL TAXES, ERNAKULAM, KOCHI

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PIN-682 015.

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3. INSPECTING ASST.COMMISSIONER

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COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD PIN-682 031.

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4. STATE OF KERALA

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REPRESENTED BY SECRETARY TO GOVERNMENT

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TAXES DEPARTMENT, GOVERNMENT SECRETARIAT

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THIRUVANANTHAPURAM, PIN-695 001.

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R1 TO R4 BY SENIOR GOVERNMENT PLEADER SRI. BOBY JOHN.

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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Scl.

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C.N.RAMACHANDRAN NAIR

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K. VINOD CHANDRAN, JJ.

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W.A. No. 603 of 2012

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Dated this the 26^th day of March, 2012.

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J U D G M E N T

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C.N. Ramachandran Nair, J.

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The challenge is against the conditional order of stay granted by the learned Single Judge. After hearing the appellant's counsel and Senior Government Pleader, what we notice is that the penalty is imposed for the belated payment of collected tax. Even though withholding of collected tax should not be encouraged, we feel that some leniency can be shown to the appellant. Consequently we allow the Writ Appeal in part by modifying the judgment of the learned Single Judge by reducing payment to Rs.10,00,000/- (Rupees Ten Lakhs Only). Appellant is granted two weeks time to make the payment.

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Writ Appeal is allowed as above by modifying the judgment

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W.A. No. 603 of 2012 2

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of the learned Single Judge directing payment of Rs.10,00,000/-

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within two weeks.

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C.N.RAMACHANDRAN NAIR Judge

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K. VINOD CHANDRAN, Judge

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Scl.

R.F.Motors Pvt. Ltd. v. Assistant Commissioner (Assmt)

Case brief

What is this about?

What did the court decide?

R.F.Motors Pvt. Ltd. v. Assistant Commissioner (Assmt)

Case brief

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What did the court decide?

What the court decided

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