WA No. 1406 of 2008 · Kerala High Court
Case at a glance
Outcome
Disposed of
The Writ Appeal is disposed of as above
Provisions considered
Key paragraphs
- Para 33. Considering the facts and circumstances of the case, weare of the opinion that if 1/3rd of the amount demanded isdeposited before 30th July, 2008, stay shall be granted andthereafter, the appellate authority shall dispose of the matter. We therefore slightly modify the order that…
Judgment
J.B.Koshy & P.N.Ravindran, JJ.=====================W.A.No.1406 of 2008=====================Dated this the 7th day of July, 2008.JUDGMENTKoshy,J.The appellant is a registered dealer engaged in the businessof manufacture and sales of MS ingots. An inspection was heldon 15.11.2006 in the premises of the appellant by CommercialTax Officer and documents were seized. The appellant wasissued notice under Section 67 of the Kerala Value Added TaxAct, 2003 by the first respondent imposing a penalty ofRs.12,88,980/- being double the amount of tax allegedly soughtto be evaded on the basis of certain defects alleged. The firstrespondent has confirmed the imposition of penalty and theappellant filed an appeal before the second respondent along withan application for stay. The stay petition was heard by thesecond respondent. After observing that there is prima faciecase, stay was granted on condition that the appellant remits40% of the penalty amount and furnish security for the balanceamount.
It is the contention of the petitioner that after holdingthat there is prima facie case, it should not have directed suchhuge amount to be deposited. The learned Judge correctly heldthat stay either absolute or conditional can be granted. "Primafacie case" only means that there is an arguable case. If there isno prima facie case, the stay petition can be dismissed and if WA 1406/08-: 2 :-there is prima facie case or arguable case, the question ofissuance of stay arises. In connected cases, the appellateauthority granted stay on condition of depositing 1/3rd of theamount demanded.
Operative part
Considering the facts and circumstances of the case, weare of the opinion that if 1/3rd of the amount demanded isdeposited before 30th July, 2008, stay shall be granted andthereafter, the appellate authority shall dispose of the matter. We therefore slightly modify the order that on payment of 1/3rdof the amount demanded as penalty on or before 30.7.2008,stay shall be granted and the appellate authority shall dispose ofthe appeal as expeditiously as possible. The Writ Appeal is disposed of as above.J.B.Koshy, Judge.P.N.Ravindran, Judge.ess 7/7
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The Writ Appeal is disposed of as above
Which court decided this case, and when?
Kerala High Court, on 07 Jul 2008. The bench was P N RAVINDRAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.