MULTIMAS PROJECT PVT LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is before this Court being aggrieved of the condition imposed by the Appellate Authority vide Exts.P9 to P11, whereby the petitioner has been directed to satisfy 1/3rd of the disputed liability for availing the benefit of interim stay during the pendency of the appeal.

(2.) THE factual position as discernible from the writ petition is that the petitioner was asked to satisfy the liability by way of assessment as per Exts.P1 to P3, which stand challenged by filing Exts.P4 to P6 appeals pending before the second respondent. After considering the interlocutory applications for stay, the appellate authority passed Exts.P9 to P11 orders, whereby the impugned condition has been imposed. The case projected by the petitioner is that the petitioner has already satisfied various amounts by way of TDS, which has not been properly reckoned. Though the petitioner produced proof before the appellate authority in this regard, it however has not been properly considered, while imposing the condition, which forms the main ground for challenge.

(3.) AFTER hearing both the sides and also on going through the materials on record, this Court finds that the Appellate Authority has considered the issue with proper application of mind and the amount ordered to be satisfied by the petitioner for availing the benefit of interim stay is only to the tune of 1/3rd, which cannot be stated as arbitrary or illegal in any manner. The submission made by the learned Government Pleader that the TDS effected by the petitioner has already been given due credit to and that this by itself cannot wipe off the quantum now ordered to be satisfied as per Exts.P9 to P11 interim orders towards 1/3rd of the disputed amount, appears to be of considerable force.