Kerala High Court
WP(C)/38320/2008 of M/S SIMPLEX INFRASTRUCTURE LIMITED Vs THE DY. COMMISSIONER OF APPEALS & OTHERS on 30 December 2008
HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930 WP(C).No. 38320 of 2008(J) -------------------------- PETITIONER(S): --------------- M/S.SIMPLEX INFRASTRUCTURE LIMITED, HAVING ITS OFFICE AT
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN
TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930
WP(C).No. 38320 of 2008(J)
--------------------------
PETITIONER(S):
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M/S.SIMPLEX INFRASTRUCTURE LIMITED, HAVING ITSOFFICE AT C/O.INDIA GATEWAY TERMINAL PVT. LTD.,ICTT PROJECT, VALARPADAM, COCHIN AND HAVING ITS REGISTERED OFFICE AT SIMPLEX HOUSE,27, SHAKESPEAR SARANI, KOLKATTA 700 017REPRESENTED BY ITS AUTHORISED SIGNATORYMR.A.CHATTOPADHYAY.
BY ADV. SRI.A.KUMAR
RESPONDENT(S):
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1.THE DY. COMMISSIONER OF APPEALS,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.
2.THE COMMERCIAL TAX OFFICER (WC),COMMERCIAL TAXES, ERNAKULAM.COMMERCIAL TAXES, ERNAKULAM.
3.THE INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, KAKKANAD, ERNAKULAM.COMMERCIAL TAXES, KAKKANAD, ERNAKULAM.
BY SPL.GOVT. PLEADER (TAXES) SRI.K.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 30/12/2008, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
THOTTATHIL B.RADHAKRISHNAN, J.
------------------------------------------- W.P(C).No.38320 OF 2008 ------------------------------------------- Dated this the 30[th] day of December, 2008
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JUDGMENT
The petitioner is a contractor, awarded with certain worksin relation to the International Container Terminal project atVallarpadam. The allegation against the petitioner is thatfollowing certain recoveries made from the amounts to be paid toone of the sub-contractors, the amounts deducted by thepetitioner as VAT was not paid to the account of the Revenue.The defence raised is that the said differential, with interest ofRs.45,000/-, was remitted.
Having considered the contents of the penalty order as also the grounds raised in the appeal, it is ordered that if thepetitioner remits an amount of Rs.4,00,000/- within a period ofthree weeks, the penalty order Ext.P3 impugned in Ext.P4 appealshall not be enforced pending final consideration of Ext.P4appeal. If such payment is made, the appellate authority will WPC.38320/08
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consider the appeal out of turn and dispose of it within an outerlimit of three weeks. The writ petition is ordered accordingly.
Sd/-
kkb.
THOTTATHIL B.RADHAKRISHNAN,Judge.