IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 22ND NOVEMBER 2006 / 1ST AGRAHAYANA 1928 WP(C).No. 30636 of 2006(V) PETITIONER: SOUTHERN REFINERIES LIMITED TC.3/1557(4), KESAVADASAPURAM, PATTOM P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGER (FINANCE AND MIS) MR.J. SREEKUMAR. BY ADV. SRI.ANTONY DOMINIC SRI.A.M.SHAFFIQUE SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: 1. ASSISTANT COMMISSIONER SPECIAL CIRCLE KVAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS) THIRUVANANTHAPURAM. 3. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. BY ADV.SRI.V.V.ASOKAN, SPECIAL GOVT.PLEADER FOR TAXES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J =========================== W.P.(C). NO. 30636 Of 2006 ============================ Dated this the 22nd day of November, 2006 J U D G M E N T Heard learned counsel for the petitioner and learned Special Government Pleader (Taxes). Petitioner has filed an appeal before the 2nd respondent under section 55 of the KVAT Act, which, in the 2nd proviso to sub section 1 requires the deposit of the tax in dispute, for the appeal to be entertained. However, sub section 4 of section 55 gives the power to the appellate authority to pass an order as envisaged in the said provision regarding the payments of such amount if an appeal is preferred. So much so, the petitioner is entitled to move the 2nd respondent for an order under Section 55(4) of the KVAT Act. He has done so. Therefore the writ petition is disposed of directing that Exts.P11,13,15 and 17 appeals shall be taken up for considering whether any order under section 55(4) is to be passed at the request of the petitioner. The stay W.P.(C). NO. 30636 Of 2006 2 petitions will also be considered by the appellate authority along with the request under Section 55(4). Let that be done within a period of two weeks from the date of receipt of a copy of this judgment, until then the said appeals shall not be dismissed. THOTTATHIL B. RADHAKRISHNAN, JUDGE. SJ