IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 4TH DECEMBER 2008 / 13TH AGRAHAYANA 1930 WA.No. 749 of 2008 -------------------- AGAINST THE JUDGEMENT IN WPC.7795/2008 Dated 25/03/2008 .................... APPELLANT: PETITIONER: ------------------------------------ M/S. ACCEL TRANSMATIC LTD., REGD OFFICE, 17/27, JAGATHY, THIRUVANANTHAPURAM-14 REPRESENTED BY S.T.PRABHU, DIRECTOR AND COMPANY SECRETARY. BY ADV. SRI.T.M.SREEDHARAN RESPONDENTS: RESPONDENTS: ---------------------------------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER (KGST), SALES TAX OFFICE, SPECIAL CIRCLE, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY SENIOR GOVERNMENT PLEADER, SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 04/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No. 749 of 2008 and I.A. No.1000 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of December, 2008 JUDGMENT H.L.DATTU, C.J. This writ appeal is directed against the orders passed by a learned Single Judge in WP(C) No.7795 of 2008 dated 25.3.2008. (2). While entertaining the Writ Appeal, we had passed the following order:- “Sri.Muhammed Rafiq, learned Government Pleader is directed to take notice for the respondents. Interim stay of Ext.P12 notice dated 18.03.2008 subject to this appellant/petitioner deposits a sum of Rs.30 lakhs (Rupees thirty lakhs only) and furnishes bank guarantee for the balance amount within a week's time from today. If such deposit is not made within the time granted by this Court, respondents are at liberty to proceed against the appellant/petitioner for the entire amounts due under the notice” (3). Sri.V.P. Narayanan, learned counsel for the appellant would submit, that, the interim order came to be passed by this Court in view of the pendency of the first appeal filed by the assessee before the First Appellate Authority against the penalty orders passed by the assessing authority, under Section 45A of the Kerala General Sales Tax Act. It is further stated, that, the appeal filed by the assessee has been allowed for certain years and partially allowed for certain years. In that view of the matter, he requests that the WA No. 749 of 2008 -:2:- amounts deposited by the appellant, pursuant to the directions issued by this Court, may be refunded to the appellant. (4). Sri.Muhammed Rafiq, learned Senior Government Pleader submits, that, he has no instructions in the matter. (5). We do not doubt the correctness or otherwise of the statement made by Sri.Narayanan, learned counsel for the appellant. (6). Since the appellant had succeeded before the First Appellate Authority, and, since the appellant has deposited certain amount and also furnished bank guarantee pursuant to the directions issued by this Court, during the pendency of this appeal, the request made by the appellant in the application, I.A. NO.1000 of 2008, requires to be granted. Accordingly, the Writ Appeal is disposed of as having become infructuous. Respondents are directed to refund a sum of Rs.30 lakhs (Rupees thirty lakhs only) and also the bank guarantee furnished by the appellant pursuant to the directions issued by us, on 28.3.2008 as expeditiously as possible, at any rate within two months from today. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE ttb/dk.