Mookkandi Raheez vs Commercial Tax Officer (A.A.)-I and Tahsildar (Revenue Recovery)

P.N. Ravindran, J.—The petitioner in W.P. (C) No. 27483 of 2008 is the appellant in this writ appeal.

The writ petition was filed challenging Ext.P2 assessment order passed by the first respondent under the provisions of the Kerala Value Added Tax Act, 2003. When the writ petition was admitted, an ad-interim order was passed staying the recovery of the tax assessed as per Ext.P2 and the interim order was being periodically extended. The interim order ceased to be in force in May 2009. The respondents thereupon proceeded with the recovery. At that stage the appellant filed IA No. 8130 of 2010 in the writ petition seeking revival and extension of the order of stay earlier passed. On that application the learned single Judge passed an order to the effect that the interim order granted earlier shall stand revived and extended for a period of one month in the event of the petitioner depositing the sum of Rs. 1,00,000/- within one week from 24.06.2010. The said order is under challenge in this writ appeal.

We heard Sri. T.M. Abdul Latiff, the learned Counsel for the appellant and the learned Special Government Pleader appearing for the respondents. The learned Counsel for the appellant submitted that though a large number of grounds have been raised in the memorandum of writ appeal, the appellant seeks only enlargement of the time fixed by the learned Judge for depositing the sum of Rs. 1,00,000/-. It was having regard to the fact that an interim order had been passed in the writ petition and it was being periodically extended that the learned Judge thought it fit to revive and extend the interim order, though subject to the condition that the petitioner shall deposit the sum of Rs. 1,00,000/- within one week. In the light of the submissions made at the Bar, we are of the opinion that the appellant can be given one week''s time from today to comply with the said direction.

We accordingly dispose of this Writ Appeal with the direction that the interim order of stay passed by the learned single Judge on 24.06.2010 shall operate for a period of one month from today, if the appellant deposits the sum of Rs. 1,00,000/- before the second respondent within one week from today. It is clarified that if such deposit is not made, the said interim order shall stand vacated.