The High Court of Kerala disposed of a writ appeal challenging directions to pay 20% of tax instead of the lower court's 30% order. The court granted another one-month extension for payment to allow the interim order to survive.
Petitioner granted one month to pay 20% of tax; interim order survives if paid.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
& THE HONOURABLE MR. JUSTICE P.SOMARAJAN
WEDNESDAY, THE 14TH DAY OF FEBRUARY 2018 / 25TH MAGHA, 1939
WA.No. 355 of 2018 IN WPC. 11348/2017
AGAINST THE JUDGMENT IN WP(C) 11348/2017 of HIGH COURT OF KERALA DATED 03-04-2017
APPELLANT/PETITIONER : -
B.MOHANACHANDRAN NAIR, PROPRIETOR, M/S. PRASANTHI CASHEW COMPANY, MANGAD, KOLLAM.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS/RESPONDENTS : -
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 14-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DMR/-
A.M.SHAFFIQUE & P. SOMARAJAN, JJ.
Writ Appeal No. 355 of 2018
Dated this the 14th day of February, 2018
J U D G M E N T
A.M. Shaffique, J.
Heard the learned counsel for the appellant and the learned Government Pleader. The appellant has filed this appeal inter alia seeking for setting aside the direction issued by the learned Single Judge to pay 20% of the tax demanded as against the order passed by the First Appellate Authority to pay 30% of the balance tax and interest.
since the amount involved is Rs.40,06,324/-, the appellant was unable to make arrangements to pay the said amount on account of various financial difficulties. Now the time specified by the learned Single Judge has expired. It is also submitted that the learned Single Judge had granted extension of time for a period of one month and still the petitioner could not remit the amount.
from today, the balance amount as directed by the learned
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Writ Appeal No. 355 of 2018
Single Judge shall be paid. In the meantime, the respondent authorities had also frozen the bank account of the appellant.
the learned Single Judge, taking into account the fact that the appellant has offered to pay the balance amount within a period of one month, we are of the view that some more indulgence can be shown to the appellant and accordingly this writ appeal is disposed of as under:
The petitioner shall pay the balance amount of 20% of the tax demanded within a period of one month from today. If the amount is paid as stated above, the interim order granted by the appellate authority shall survive, failing which this appeal shall stand dismissed.
A.M.SHAFFIQUE (JUDGE)
P. SOMARAJAN (JUDGE)
DMR/-
1 issue framed by the court
Whether the appellant can be granted further extension of time to pay 20% of the demanded tax for the interim order to survive.
B. Mohanachandran Nair
The Assistant Commissioner, Special Circle, Department of Commercial Taxes
A.M. Shaffique
P. Somarajan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
