M/S.EMCO INTERNATIONAL REPRESENTED BY ITS DIRECTOR K.M GAFOOR V. THE KERALA SALE TAX AND AGRICULTURAL INCOME TAX

WP(C)/21641/2013

AI Insights

The case involves M/S EMCO International, represented by its director K.M. Gafoor Varavoor, who filed a writ petition challenging a conditional order of stay (Ext.P2) issued by the Kerala Sale Tax and Agricultural Income Tax Appellate Tribunal. The order required the petitioner to deposit Rs. 5 lakhs and furnish security for the balance amount of Rs. 36,33,166. The petitioner argued that the same property was already attached for the same liability under previous demand notices (Exts.P4 to P6). The court clarified that the attached property could be used as security for the stay order, provided the attachment was for the same liability.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 699181 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-09-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SOBHA EAPEN
• Assessee Lawyers: T NAIR
• Keywords: Attachment; Conditional order of stay; Demand notice; Security compliance
• Section: 7

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 2ND DAY OF SEPTEMBER 2013/11TH BHADRA, 1935 WP(C).No. 21641 of 2013 (E) ---------------------------- PETITIONER -------------------------- M/S.EMCO INTERNATIONAL REPRESENTED BY ITS DIRECTOR K.M GAFOOR VARAVOOR , WADAKKANCHERY. BY ADV. SRI.T.RAJASEKHARAN NAIR RESPONDENT(S): ---------------------------- 1. THE KERALA SALE TAX AND AGRICULTURAL INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM 682 011. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 011 3. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), COMMERCIAL TAXES, THRISSUR 680001. 4. THE COLLECTOR/AUTHORIZED OFFICER THRISSUR 680 001. 5. THE TAHSILDAR THALLAPILLY TALUK, THRISSUR 680 001. 6. THE VILLAGE OFFICER KUMARANELLOOR VILLAGE, THALAPILLY, THRISSUR 680001 R BY GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-09- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21641 of 2013 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 - THE TRUE PHOTOCOPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2 - THE TRUE PHOTOCOPY OF THE INTERIM ORDER PASSED BY THE 1ST RESPONDENT. EXT.P3 - THE TRUE PHOTOCOPY OF THE SALE DEED EXECUTED IN THE NAME OF THE DIRECTORS OF THE COMPANY AND ONE ANOTHER LADY NAMED AYSHA EXT.P4 - THE TRUE PHOTOCOPY OF THE DEMAND NOTICE ISSUED BY THE 4TH RESPONDENT. EXT.P5 - THE TRUE PHOTOCOPY OF THE NOTICE OF ATTACHMENT ISSUED BY THE 4TH RESPONDENT. EXT.P6 - THE TRUE PHOTOCOPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE R.R.ACT ISSUED BY THE 4TH RESPONDENT. EXT.P7 - THE TRUE PHOTOCOPY OF THE ENCUMBRANCE CERTIFICATE ISSUED BY THE SUB REGISTRAR, KUMARANELLOOR. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.21641 of 2013 = = = = = = = = = = = == = = = = Dated this the 2nd day of September, 2013 J U D G M E N T Ext.P2 conditional order of stay passed on Ext.P1 appeal is impugned in this writ petition. Ext.P2 order directs the petitioner to deposit a sum of 5 lakhs and furnish security for the balance ₹ amount to the tune of Rs.36,33,166/-(Rupees thirty six lakhs thirty three thousand one hundred and sixty six only). 2. The petitioner asserts that the very same property has been attached for the very same liability under Exts.P4 to P6 demand notices. The petitioner laments that it has no other property to be offered as security in compliance with Ext.P2 order. 3. I clarify that the property attached under Exts.P4 to P6 can itself be offered as security in compliance with Ext.P2 order. This is subject to the condition that the attachment is for the same liability and not for any other liability or for different years. 4. The petitioner is permitted to deposit the sum of Rs.5 lakhs in two equal monthly instalments in the month of September and October 2013. The deposit as well as offering the property as security shall be completed on or before 31-10-2013. W.P.(C) No.21641 of 2013 2 5. The petitioner will lose the benefit of Ext.P2 order if he omits to comply with the conditions as above. The first respondent shall dispose of Ext.P1 appeal within six months in case the petitioner complies with the conditions as above. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm "