WEXCO HOMES PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER is an assessee under the first respondent. On coming across some insinuating circumstances, penalty was imposed under Section 67 of the KVAT Act as borne by Exts.P1 and P1(a). The petitioner has challenged the same by filing statutory appeals before the third respondent. After considering the interlocutory applications for stay, the third respondent passed Ext.P2 and P2(a) orders whereby interim stay was granted subject to the condition that the petitioner satisfied a sum of Rs. 3 lakhs in the former case and yet another sum of RS. 4 lakhs in the other case. Admittedly, petitioner has not satisfied the said amount, under which circumstances, the second respondent issued Ext.P7 notice dated 31/03/2012 stating that the stay is not in operation for want of satisfaction of the amount directed to be satisfied and thus requiring the petitioner to satisfy the liability. This was followed by Ext.P8 prohibitory order dated 17/04/2012, whereby the bank account of the petitioner was caused to be frozen which made the petitioner to approach this Court by filing this writ petition.

(2.) LEARNED Government Pleader appearing for the respondents submits with reference to the materials on record, that the petitioner admittedly has not complied with the condition imposed by the appellate authority while granting interim stay as per Exts.P2 and P2(a). The case of the the petitioner is that quite a sizable amount to the tune of Rs.7, 49,462 is due to be refunded to the petitioner, being the excess tax already remitted, as ordered by the first respondent vide Ext.P5 and this can be adjusted towards the liability as per the interim orders passed by the appellate authority.

(3.) IN the said circumstances, the third respondent is directed to take up the appeals and pass final orders therein in accordance with law as expeditiously as possible, at any rate within 'four months' from the date of receipt of a copy of this judgment. Considering the fact that the petitioner is entitled to get refund of more than Rs. 7 lakhs as per Ext.P5 and the liability mulcted upon the petitioner as per Ext.P2/P2(a) is only to the tune of Rs. 7 lakhs, this Court makes it clear that there need not be any further pre-conditional deposit, so as to avail the benefit of interim order passed by the third respondent during the pendency of the appeal. It is always open for the concerned respondent to have the amount covered by Ext.P5 to be got appropriated against the liability in question, firstly against the condition covered by Exts.P2 and P2(a) and the balance in respect of the remaining liability.