IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH APRIL 2008 / 20TH CHAITHRA 1930 WP(C).No. 11548 of 2008(Y) -------------------------- PETITIONER: ------------ UNIFAB, A I INDUSTRIAL ESTATE, MUDICAL P.O., PERUMBAVOOR, ERNAKULAM REPRESENTED BY ITS MANAGING PARTNER, N.KRISHNA KUMAR. BY ADV. SRI.P.RAVINDRA NATH RESPONDENTS: ------------- 1. THE ASST.COMMISSIONER - III, SPECIAL CIRCLE-III) COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 11548 OF 2008 -------------------------------------------- Dated this the 9th day of April, 2008 JUDGMENT Petitioner has filed appeal against cancellation of registration. Government Pleader submitted that the appeal is defective for the reason that petitioner has not paid the collected tax. If collected tax is not paid by the petitioner, the amount should be recovered through revenue recovery proceedings, irrespective of whether appeal is maintainable or not. It is for the Officer to consider penalty and demand of interest for belated payment. W.P. is disposed of directing the Deputy Commissioner (Appeals) to hear the petitioner and dispose of the appeal within two months after petitioner remits the collected tax. If payment is not made then there will be direction to the Officer to initiate recovery proceedings for recovery of amounts due. (C.N. RAMACHANDRAN NAIR) Judge kk 2