IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 1ST JUNE 2010 / 11TH JYAISTHA 1932 WP(C).No. 16814 of 2010(B) -------------------------- PETITIONER: --------------- M/S.CHEMMANNUR FASHION JEWELLERS, (PUSHYARAGAM JEWELLERS KOYILANDY (PVT) LTD) STADIUM BUILDINGS, KOYILANDY, KOZHIKODE DISTRICT. REP. BY ITS MANAGER PRADEEPKUMAR BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM SMT.MABLE.C.KURIAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KOYILANDY. 2. THE DEPUTY COMMISSIONER (APPEALS)-1 COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 6 SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON.J ------------------------------------------------ W.P.(C).NO.16814 OF 2010 ----------------------------------------- Dated this the 1st day of June, 2010. JUDGMENT The petitioner is aggrieved of the action persued by the respondents; particularly insisting the petitioner to furnish some other security, inspite of complying the requirement as ordered by the appellate authority in Ext.P4, by effecting the deposit of Rs.3,00,000/- and furnishing security bond as borne by Ext.P5. The petitioner has approached this Court with the following prayers: i. Issue a writ of mandamus or any other writ, order or direction, directing to the 1st respondent to record compliance of the conditions of Exhibit P4 order by the petitioner without insisting for a solvency certificate for the remaining amount due as per Exhibit P2 demand notice. ii. Direct the 2nd respondent to dispose of Exhibit P3 appeal as early as possible within a time limit fixed by this Hon,ble Court. W.P.(C).NO.16814 OF 2010 2 iii. Stay the recovery proceedings pursuant to Ext.P2 demand notice and Exhibit P6 revenue recovery notice until the disposal of Exhibit P3 appeal. iv. Issue such other order or direction which this Hon'ble Court deem fit in the facts and circumstance of this case. 2. The factual position revealed is that, challenging Ext.P1 assessment order Ext.P5 appeal was filed along with an application for interim stay. After considering the I.A, the appellate authority passed Ext.P4 order, whereby the petitioner was directed to deposit a sum of Rs.3,00,000/- on or before 29.3.2010 and to furnish security to the satisfaction of the assessing authority for the balance, within one month. The case of the petitioner is that pursuant to Ext.P4 order, a sum of Rs.3,00,000/- has already been remitted and furnished Ext.P5 security Bond. Inspite of the compliance as above, respondents are proceeding with further coercive steps, which made the petitioner to approach this Court for appropriate reliefs. 3. Heard learned Government Pleader as well. Materials on record show that the condition imposed by the appellate authority vide Ext.P4 has been substantially complied with. The learned W.P.(C).NO.16814 OF 2010 3 Government Pleader submits that Ext.P5 Bond is not proper and complete in Form 6, all the necessary particulars having not been given. There is no case for the petitioner that solvency certificate has been furnished or the particulars of immovable properties have been given. This being the position Ext.P5 produced is rather incomplete and not acceptable. 4. The learned counsel for the petitioner submits that the petitioner might be given some breathing time to furnish the security in Form.6 / Rule19(2) of the KVAT Rules. Considering the facts and circumstances, petitioner is granted one month's time to furnish the security for the balance amount as ordered by the appellate authority vide Ext.P4. 4. The second respondent is directed to consider Ext.P3 appeal and pass final orders as expeditiously as possible at any rate within two months from the date of receipt of a copy of this judgment. Writ petition is disposed of accordingly. P.R.RAMACHANDRA MENON,JUDGE. pm