IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930 WA.No. 27 of 2009() ------------------------------ AGAINST THE JUDGEMENT/ORDER IN WPC.36502/2008 Dated 15/12/2008 .................... APPELLANT(S): ----------------------- BHARATH PETROLEUM CORPORATION LTD, ERNAKULAM TERRITORY(RETAIL)OFFICE, IRUMPANAM, KOCHI 682309, REPRESENTED BY ITS AREA MARKETING MANAGER.SRI.S.KANNAN. BY ADV. SRI.V.V.ASOKAN SMT.S.AMINA RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER,ASSESSMENT-I, SPECIAL CIRCLE-II,COMMERCIAL TAXES,ERNAKULAM- 682030. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM,KOCHI-682030. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-682030. SR. GOVERNMENT PLEADER SRI.ABDUL RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY, Ag.C.J. & P.R.RAMACHANDRA MENON, J. -------------------------------------- W.A.No.27 of 2009 ------------------------------------- Dated 5th January, 2009 JUDGMENT Koshy, Ag.C.J . Pending appeal proceedings, recovery proceedings were taken against the appellant for recovery of tax as well as penalty. Appellate authority granted stay on payment of 50% of the disputed tax and interest. Learned single Judge reduced the amount to 30%. Whether the name “Bharath Gas” affixed in the gas cylinder is a brand name or only an identification name in view of the statutory compulsion not amounting to `brand name' has to be decided by the appellate authority and when efficacious statutory remedy is available, it is not for this court to pronounce opinion over the same in a pending statutory appeal. The facts also have to be looked into by the statutory authority. We make it clear that if 30% of the tax demanded is paid, the entire demand of penalty and balance tax will stand stayed till disposal of the appeal. Time for compliance is extended by three weeks from today. We are not interfering with the direction of the learned single Judge to dispose of the appeal within three months. The appeal is disposed of accordingly. J.B.KOSHY ACTING CHIEF JUSTICE P.R.RAMACHANDRA MENON JUDGE tks