IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 25TH AUGUST 2008 / 3RD BHADRA 1930 WP(C).No. 24711 of 2008(P) -------------------------- PETITIONER: ------------ M/S.N.M.MINERALS INDIA (P) LTD., MADAKKATHARA P.O., (OPP. KSEB SUB STATION) MANNUTHY, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, B.K.NAIR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, TRICHUR. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24711 OF 2008 P ```````````````````````````````````````````````````` Dated this the 25th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P4. In Ext.P4, it is, inter alia, stated that the petitioner was not prompt in filing return for previous year and eventually lead to finalisation of assessment ex-parte for 2005-06 and 2006-07 and has not furnished security demanded as per notice dated 2.6.2008 and has not filed return for the month of June 2008. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner submits that the petitioner will immediately furnish the security. He prays for time to pay the tax for the period from July 2007 to March 2008. Learned Government Pleader points out that the petitioner is withholding collected tax and that there is no justification for the petitioner to retain the amount with him. Learned Government Pleader also points out that the petitioner is a person who collected tax and WPC.24711/08 : 2 : sought for time till 10.8.2008 for paying the entire amount. Learned counsel for the petitioner submits that the petitioner will also pay Rs.2,600/- within one month from today which the learned Government Pleader says the petitioner is liable to pay as per order dated 21.1.2008. Having regard to the facts, writ petition is disposed of as follows. The registration of the petitioner under the KVAT and CST Acts will be renewed on the petitioner paying Rs.5 lakhs towards security demanded. Further, the petitioner has to file return and pay the tax amount due thereon within one month from today. If the petitioner files returns and pays the amount as aforesaid as also Rs.2,600/- within one month from today, Ext.P4 will stand set aside. If the petitioner makes default in complying with the conditions mentioned above, Ext.P4 will stand revived. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE