IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 WA.No. 1166 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.35776/2010 Dated 08/07/2011 .................... APPELLANT/PETITIONER. ---------------------------- KERALA FOOTWEAR PRODUCTS, KAMATH LANE, KOZHIKODE-673 002, REPRESENTED BYITS MANAGING PARTNER M.JOY VARGHESE. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENTS/RESPONDENTS: ---------------------------------- 1. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KOZHIKODE-673 006. 2. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE,KOZHIKODE-673 006. 3. SPECIAL TEAM NO.IV, U/S.17D, COMMERCIAL TAXES,KOZHIKODE, REPRESENTING BY THE INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, KOZHIKODE DISTRICT-673 006. 4. THE MANAGER, ICICI BANK, KOZHIKODE BRANCH,KOZHIKODE-673 006. GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. 1166 OF 2011 = = = = = = = = = = = = DATED THIS, THE 9TH DAY OF AUGUST, 2011. J U D G M E N T C.N. Ramachandran Nair, J. Writ appeal is filed against the judgment of the learned Single Judge declining to interfere with the sales tax assessments in writ proceedings because of the availability of effective alternate remedy by way of statutory appeal to the Tribunal. We are in complete agreement with the view taken by the learned Single Judge because the writ jurisdiction of this Court should not be allowed to be converted as an appellate jurisdiction under the Sales Tax Act. So much so, we do not find any merit in the writ appeal. However, having regard to the nature of dispute, particularly the claim of exemption on part of the turnover, we feel the petitioner can be granted exemption from remitting part of the tax for the maintainability of the appeal before the Tribunal. We therefore, direct the Tribunal to entertain the appeal against the KGST Act and CST Act assessments completed by the Fast Track Team for the assessment years 2000-01 to 2004-2005 on petitioner remitting and producing receipt of 25% of the total tax demanded W.A. 1166/2011 2 together with interest within one month from now and on filing appeal along with the receipt of payment as above. If appeals are filed as above, the Tribunal will entertain the same and proceed to decide the case on merits within a period of three months of date of filing of the appeal. If payments are made and appeal filed, then recovery of balance tax will stand stayed till disposal of appeals by Tribunal. However, we make it clear that the relief granted by us should not be taken as a precedent for entertaining appeals without payment of tax. If payment is not made and appeals filed then the Department is free to proceed for recovery of the entire arrears. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-