IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 9TH OCTOBER 2009 / 17TH ASWINA 1931 WP(C).No. 25604 of 2009(U) -------------------------- PETITIONER(S): --------------- O.ABRAHAM, PROPRIETOR, EMMANUEL CASHEW INDUSTRIES, CHEPRA, KOTTARAKKARA, KOLLAM. BY ADV. SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------- 1. FAST TRACK TEAM NO.III, COMMERCIAL TAXES, KOTTARAKKARA. 2. THE ASSISTANT COMMISSIONER(ASSMT.), SPECIAL CIRCLE-II, KOLLAM AT ERNAKULAM. 3. THE KERALA STATE SALES TAX APPELLATE TRIBUNAL, TRIVANDRUM. BY G.P. SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 9.10.2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOSTAT COPY OF THE ORDER OF ASSESSMENT NO. 12010805/97-98 DATED 22.4.2009 ISSUED BY THE FIRST RESPONDENT. EXT.P2 PHOTOSTAT COPY OF THE HIGH SEAS SALE AGREEMENT, DATED 10.10.1997 EXT.P3 PHOTOSTAT COPY OF THE HIGH SEAS SALE AGREEMENT DATED 10.10.1997 EXT.P4 PHOTOSTAT COPY OF THE HIGH SEAS SALE AGREEMENT DATED 10.8.1997 EXT.P5 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 1997-98 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 2.7.2009 EXT.P6 TRUE COPY OF THE NOTICE IN T.A.NO. 203 OF 2009 FOR THE ASSESSMENT YEAR 1997-98 ISSUED BY THE THIRD RESPONDENT DATED 14.7.2009 EXT.P7 PHOTOSTAT COPY OF THE JUDGMENT IN WRIT APPEAL NO. 173 OF 2008 ISSUED BY THE HOMNOURABLE HIGH COURT DATED 21.1.2008 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W.P.C. No. 25604 OF 2009 -------------------------------------------- Dated this the 9th day of October, 2009 JUDGMENT Ramachandran Nair, J. The assessment under challenge is one issued under Section 17D. Petitioner's grievance is that appeal is not maintainable before the Tribunal without payment of full amount of assessed tax and interest. We find force in the contention of the petitioner that all the documents pertaining to exemption at high-seas sale such as copies of bills of entry, through which goods are imported and cleared by the petitioner, agreements, purchaser's sales tax assessments, etc. were not considered by the Fast Track Team. In the circumstances, we are satisfied that this is a fit case for dispensing at least with part of the demand for entertaining the appeal. We therefore direct the petitioner to remit Rs. 14 lakhs out of the balance due and produce receipt before the Tribunal within six weeks from now. If receipt is produced and appeal is filed along with it, the Tribunal will entertain the appeal and dispose of the same within three months thereafter. Recovery is stayed for six weeks 2 from now and if appeal is filed with payment as stated above, stay will continue till orders are issued by the Tribunal in the appeal. W.P.C. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3