IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WA.No. 1110 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.3995/2011 DT.4.7.2011 .................... APPELLANT/WRIT PETITIONER: -------------- MUHAMMED ASHRAF.T.K., S/O.ELLATH MAYANKUTTY HAJI, AGED 40 YEARS, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER K.K.AHAMMED, S/O.IMBICHIMOIDY, AGED 53 YEARS, KANDANKULANGARA HOUSE, ULLIYERI POST, KOYILANDY TALUK, KOZHIKODE DISTRICT. BY ADV. SRI.T.K.KUNHABDULLA RESPONDENTS/RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, VATAKARA. 2. THE SPECIAL TEAM (FAST TRACK TEAM), HEADED BY THE INSPECTING ASSISTANT COMMISSIONER, KOZHIKODE. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 5. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE 673 006. GOVT.PLEADER, SRI.MUHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.NO.1110/2011 APPENDIX ANNEXURE-A1: COPY OF THE RECEIPT DT.17.3.2011 FOR R.50,000/- TOWARDS THE TAX FOR THE YEAR 2004-2005 //TRUE COPY// PA TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------- W.A.No.1110 OF 2011 -------------------------------- Dated this the 3rd day of August, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. The appeal filed before the Tribunal against Section 17D assessment remains defective for non-deposit of the tax amount. The learned Single Judge held that there is no scope for interference because pre-deposit of tax is a statutory requirement for entertaining appeal against assessment made under Section 17D of the Act. We do not find any ground to deviate from the view taken by the learned Single Judge. However, the appellant is granted one month's time from today to deposit the balance amount and if the amount is paid, the appeal will be restored and heard on merit by the Tribunal without any delay. (C.N.RAMACHANDRAN NAIR, JUDGE) ( P.S.GOPINATHAN, JUDGE) ps/3/8