IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 11TH AUGUST 2008 / 20TH SRAVANA 1930 WA.No.1661 of 2008 ---------------------------------- AGAINST THE JUDGEMENT IN WPC.22627/2008 DATED 28/07/2008 .................... APPELLANT: PETITIONER: ------------------------------------- M/S.INDIAN OIL CORPORATION LTD., KERALA STATE OFFICE, PANAMPILLY NAGAR, ERNAKULAM, REPRESENTED BY ITS DEPUTY MANAGER (FINANCE), S.SHIBU. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: RESPONDENTS: ----------------------------------------------- 1. ASSISTANT COMMISSIONER (ASSMT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE - II, ERNAKULAM. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 4. INSPECTING ASST.COMMISSIONER OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM DISTRICT. BY SPECIAL GOVERNMENT PLEADER (TAXES) SRI.VINOD CHANDRAN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- W.A.No.1661 of 2008 ------------------------------------------ Dated, this the 11th day of August, 2008 JUDGMENT H.L.Dattu, C.J. M/s.Indian Oil Corporation Limited ('the Corporation' for short), being aggrieved by Ext.P3 order passed by the first appellate authority in S.T.A.No.383 of 2008 dated 11.6.2008, was before this Court in W.P.(C) No.22627 of 2008. 2. By Ext.P3 order, the first appellate authority had directed the assessee to deposit 50% of the amount demanded by the assessing authority for the assessment year 2000-01 under the provisions of the Kerala General Sales Tax Act, 1963 ('the Act' for short) and to furnish security deposit for the balance of the amount to the satisfaction of the assessing authority within a period of one month from the date of the order. 3. Aggrieved by Ext.P3 order the petitioner was before this Court in W.P.(C) No.22627 of 2008. The learned Single Judge by his orders dated 28th July, 2008 has disposed of the writ petition and had directed the assessee to comply with the orders and directions issued by the first appellate authority within a period of two weeks from the date of the order. W.A.No.1661 of 2008 2 4. Aggrieved by the aforesaid order passed by the learned Single Judge, the Corporation is before us in this writ appeal. 5. When the matter had been posted before the Court for admission, we had directed Sri.Vinod Chandran, learned Special Government Advocate appearing for the Revenue, to obtain appropriate instructions from the respondents. 6. After arguing the matter for quite some time, Sri.Harisankar V.Menon, learned counsel appearing for the assessee, would submit that, tentatively this Court may direct the assessee to deposit Rs.1.5 Crores pursuant to Ext.P3 order passed by the first appellate authority and to grant an unconditional order for the balance amount. 7. Sri.Vinod Chandran, learned Special Government Advocate appearing for the Revenue, has no objection whatsoever to the submission and concession made by Sri.Harisankar V.Menon, learned counsel appearing for the assessee. 8. In view of the above concession made by both the learned counsels, in our opinion, it may not be necessary for us to go into the correctness or otherwise of the orders passed by the first appellate authority (Ext.P3) and the orders passed by the learned Single Judge in the writ petition. W.A.No.1661 of 2008 3 9. Accordingly, we pass the following: ORDER i) Writ appeal is disposed of. ii) The assessee is directed to deposit a sum of Rs.1.5 Crores within a period of four weeks from today. iii) On such deposit, the first appellate authority is required to dispose of the appeal on merits as expeditiously as possible, at any rate within a period of four months from the date of receipt of a copy of this Court's order. iv) All the contentions of both the parties are left open. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE vns/DK