Allowed

M/S.J.J.Industries v. the Intelligence Officer, Squad No.Ii

Kerala HC19 Sept 2012WP(C)/8143/2008

Case brief

AI extract

What is this about?

The court held that the petitioner is entitled to a refund of amounts remitted pursuant to an interim stay order after the underlying penalty was cancelled, directing the respondents to disburse the funds deducting only collection and notice charges. The writ petition was disposed of accordingly.

What did the court decide?

Directing the respondents to refund the amount remitted by the petitioner pursuant to Ext.P1 less collection charges and notice charges.

M/S.J.J.Industries Vs the Intelligence Officer, Squad No.Ii — Kerala HC (2012) — LawSathi Research

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR.JUSTICE ANTONY DOMINIC

¶4

WEDNESDAY, THE 19TH DAY OF SEPTEMBER 2012/28TH BHADRA 1934

¶5

WP(C).No.8143 of 2008 (T)

¶6

PETITIONER:

¶7

M/S. J.J.INDUSTRIES, JOSGIRI, CHEPARAMBA, SREEKANDAPURAM. REPRESENTED BY ITS MANAGING PARTNER

¶8

SHRI. T.V.JOSEPH.

¶9

BY ADV. SRI.T.M.SREEDHARAN

¶10

RESPONDENTS:

¶11

1. THE INTELLIGENCE OFFICER,

¶12

SQUAD NO.II, COMMERCIAL TAXES,

¶13

THALASSERY.

¶14

2. THE SALES TAX OFFICER,

¶15

COMMERCIAL TAXES, TALIPARAMBA.

¶16

3. THE DEPUTY COMMISSIONER,

¶17

COMMERCIAL TAXES, KANNUR.

¶18

4. STATE OF KERALA - REPRESENTED BY

¶19

CHIEF SECRETARY, GOVERNMENT SECRETARIAT,

¶20

THIRUVANANTHAPURAM.

¶21

BY GOVERNMENT PLEADER, SRI.SHAIJ RAJ T.K.

¶22

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶23

WP(C).No. 8143 of 2008 (T)

¶24

APPENDIX

¶25

PETITIONER'S EXHIBITS:

¶26

EXT.P1	: TRUE COPY OF THE INTERIM ORDER DATED 06.03.2006 IN R.P.NO.181/2005 PASSED BY THE THIRD RESPONDENT.
EXT.P2	: TRUE COPY OF THE RECEIPT NO.9007234 DATED 04.05.2006 FOR RS.78,951/- RECEIVED FROM THE VILLAGE OFFICE.
EXT.P3	: TRUE COPY OF THE ORDER DATED 10.08.2006 PASSED BY THE THIRD RESPONDENT IN R.P.NO.181 OF 2005.

¶27

RESPONDENTS EXHIBITS: NIL

/TRUE COPY/

P.A.TO JUDGE

ANTONY DOMINIC,J

W.P.(C)No.8143 of 2008

¶32

Dated this the 19^th day of September, 2012

¶33

JUDGMENT

¶34

Petitioner contends that the first respondent passed an order of penalty against them in exercise of his powers under Section 45A of the KGST Act. It is stated that aggrieved by that order, the petitioner filed revision petition before the third respondent, who passed Ext.P1 order granting a stay on condition that the petitioner remits Rs.75,000/-. Subsequently, the petitioner remitted the amount along with collection charges before the Revenue Recovery authorities. Revision was finally heard and was allowed by Ext.P3 order and the penalty was cancelled. It is based on Ext.P3, the petitioner now seeks refund of the amount remitted pursuant to Ext.P1.

¶35

Since the penalty order itself has been cancelled by Ext.P3, the petitioner is entitled to be refunded the amount remitted by them pursuant to Ext.P1 order. In such circumstances, I dispose of this writ petition directing the respondents to refund the amount remitted by the petitioner

¶36

W.P.(C).No.8143/2008

¶37

: 2 :

¶38

pursuant to Ext.P1 less the collection charges and notice charges. This shall be done on the petitioner completing the

¶39

procedural formalities thereof and as expeditiously as possible.

¶40

Writ Petition is disposed of as above.

¶41

ANTONY DOMINIC, JUDGE

¶42

M/S.J.J.Industries v. the Intelligence Officer, Squad No.Ii

Case brief

What is this about?

What did the court decide?

M/S.J.J.Industries v. the Intelligence Officer, Squad No.Ii

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

Similar cases

C.Haridas Vs Special Deputy Tahazildar

C.v.Vasudevan Vs the Tahsildar

Lahu Ananda Dudhe Vs the Intelligence Officer

P.Rameshan Vs State of Kerala & Another

The Director Vs the Tahsildar

Kunhimoidu Haji Vs Revenue Divisional Officer, Kozhikode