IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 ST.Appl..No. 2 of 2009() ------------------------ AGAINST THE ORDER DATED 20/02/2009 IN ORDER NO.R1-41088/06/CT of COMMR. OF COMMERCIAL TAXES, TRIVANDRUM .................... APPELLANT/ASSESSEE -------------------------------------- M/S.AGRO FERTILIZERS KANJIRAPALLI, CHALAKUDY, REP.BY K.O.JOSE,PARTNER. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): STATE -------------------- THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, MUSEUM JUNCTION, THIRUVANANTAHPURAM.,695 033. BY G.P. SRI. MOHAMMED RAFFIQ THIS SALES TAX APPEAL HAVING COME UP FOR ADMISSION ON 19/10/2009, ALONG WITH STA NO. 3 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S.T.A. Nos. 2& 3 OF 2009 -------------------------------------------- Dated this the 19th day of October, 2009 JUDGMENT Ramachandran Nair, J. Heard Senior Counsel Dr. K.B. Mohamedkutty, appearing for the appellant, and Government Pleader for the respondent. The order under challenge is that of the Commissioner reversing the order of the Deputy Commissioner who interfered with the compounding orders passed under Section 47 of the KGST Act. The Commissioner found that the Deputy Commissioner has no authority to interfere with compounding orders passed on the assessee's own admission and offer for compounding. We find the position is squarely covered by the decision of a Division Bench of this Court in S. VISWANATHAN V. STATE OF KERALA, 113 STC 182. Following the said decision, we dismiss the two appeals filed by the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2