IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 23RD FEBRUARY 2010 / 4TH PHALGUNA 1931 WA.No. 2375 of 2009() --------------------- AGAINST THE JUDGEMENT IN WPC.21452/2009 Dated 30/07/2009 .................... APPELLANT(S): PETITIONER --------------------- P.NATARAJAN,S/O.J.PADMANABHAN, RAJAMMA VILASAM,PUNNAMOODU,VARKALA POST-695141, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW RESPONDENT(S): RESPONDENTS ---------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT. 2. COMMERCIAL TAX OFFICER, FAST TRACK TEAM,OFFICE OF THE SALES TAX OFFICER, COMMERCIAL TAXES DEPARTMENT,ATTINGAL, THIRUVANANTHAPURAM DISTRICT. 3. ASSISTANT COMMISSIONER, FAST TRACK TEAM LEADER,OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (CI) ATTINGAL,THIRUVANANTHAPURAM DISTRICT. 4. KERALA AGRL.INCOME TAX & SALES TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH, THIRUVANANTHAPURAM DISTRICT-10. BY SPECIAL GOVERNMENT PLEADER SRI. VINOD CHANDRAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 23/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMAN Ag. CJ & C.N. RAMACHANDRAN NAIR, J. = = = = = = = = = = = = = = = = = = = = W.A. NO. 2375 OF 2009 = = = = = = = = = = = = = = DATED THIS, THE 23RD DAY OF FEBRUARY, 2010. J U D G M E N T Ramachandran Nair, J. Appeal against assessment completed under Section 17D is maintainable before the Tribunal only on payment of assessed tax. Appellant filed writ petition, for a direction, before this Court, to the Tribunal, to dispense with payment, entertain the appeal and dispose of the same on merits. However, learned Single Judge, going by the statutory provision, declined to grant relief; but left open the right of the appellant to remit the assessed tax and argue the appeal on merits. It is against this judgment, the appeal is filed. 2. We have heard learned counsel for the appellant and Special Government Pleader appearing for the respondents. During admission hearing, this Court had granted an interim order against recovery, on payment of Rs. 1 lakh, which, appellant has not so far remitted. Even though Tribunal is not entrusted with any power to dispense with payment of tax for entertaining the appeal, this Court, under Article 226, has the authority to pass appropriate orders. Since the appellant's claims is one of exemption and not on turn over dispute or rate of tax and having regard WA 2375/2009 2 to the special features of the case, we allow the writ appeal by modifying the judgment of the learned Single Judge by directing the appellant to pay Rs.1,00,000/- (Rupees one lakh only) in terms of the interim order, within a period of two weeks from receipt of this judgment, failing which, appeal pending before the Tribunal will stand dismissed as defective and respondents will be entitled to proceed for recovery of the entire arrears. However, if payment is made as directed above, the Tribunal will entertain the appeal, hear the matter on merits and dispose of the same. The writ appeal is disposed of as above. P.R. RAMAN, (Ag. CHIEF JUSTICE) C.N. RAMACHANDRAN NAIR, (JUDGE). knc/-