IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WA.No. 1423 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.21980/2011 DATED 05/09/2011 .................... APPELLANT(S): / PETITIONER -------------- INDIAN OIL CORPORATION LTD., PANAMPILLY NAGAR, ERNAKULAM, COCHIN - 682 036. REP. BY A.BALAKRISHNAN - MANAGER (FINANCE) BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): / RESPONDENTS --------------- 1. THE ASST. COMMISSIONER (ASSMT.) SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. BY MR.MOHAMMED RAFIQ, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/10/2011, ALONG WITH W.A.NOS.1425 & 1426 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.NO.1423/2011 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF NOTICE POSTING THE APPEALS FOR HEARING ON 23/09/2011. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... W.A.Nos.1423, 1425 &1426 of 2011 .................................................................... Dated this the 4th day of October, 2011. J U D G M E N T Ramachandran Nair, J. Appellant is the leading oil marketing Company in the Public Sector, which has filed appeals against sales tax assessments issued under the KGST, KVAT & CST Acts for the year 2005-06. Tax including interest disputed in all the appeals together is around Rs.145 crores. The appellate authority granted a conditional stay directing payment of 20%. The challenge before the learned Single Judge against this order did not succeed and hence these Appeals. 2. Learned counsel for the appellant submitted that the appellant has paid around Rs.681 crores towards tax and the dispute is genuine and tenable. It is also further contended that on account of the failure of the Assessing Officer to revise several assessments based on appellate orders, the appellant is denied refund for several previous years. It is seen that the W.A.Nos.1423, 1425 & 1426/2011 2 learned Single Judge has directed the Officer to give credit of refund amounts but without disturbing payment of 20% ordered. Even though learned counsel for the appellant referred to the ground raised, we do not think it proper for us to consider the case on merit because appeals are to be disposed of by the appellate authority based on his own understanding. Learned counsel also submitted that appeals are heard on 22/09/2011. Learned Government Pleader submitted that considering the nature of issues and the turnover involved, the appellate authority may take some time to dispose of the appeals. After hearing both sides, we feel if the appellate authority passes orders at least within three weeks from now, the appellant can be exonerated from payment based on conditional stay orders. However, if appellate orders are not received at least by 27/10/2011, the appellant will deposit Rs.25 crores towards the disputed tax in the proportion in which they want credit in the 3 assessments through separate W.A.Nos.1423, 1425 & 1426/2011 3 DDs or local cheques on 28/10/2011. If payment is made as above, then recovery of balance will remain stayed till disposal of the appeals by the appellate authority. These Writ Appeals are disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg