SUNIL KUMAR N.A Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioners in both the above writ petitions are aggrieved by the conditional orders passed exhibited as Ext.P4 in both the writ petitions. Petitioner in W.P.(C).19432/2014 is a partnership firm managed by one Sunil Kumar N.A, who is the petitioner in W.P.(C).19431/2014, as proprietor of another firm. Both the petitioners are works contractors registered under the Kerala Value Added Tax Act, 2003. The assessment orders were passed respectively for the years 2011 -12 and 2009 - 10. Discrepancies were noticed on account of which, the books of accounts were rejected. Additions were made and the challenge is pending in 1st appeal. It is the conditional orders passed in 1st appeal that is now challenged before this Court. Petitioners are said to be work contractors carrying works only awarded by the Government for which the tax deduction is made at source. However, in W.P.(C). 19432/2014, there is a compounding of offence detected and in W.P.(C).19431/2014 there is a penalty imposed on the basis of which additions were made. Even if the estimation is found to be in excess, that is a matter which could be considered by the 1st Appellate Authority and the 1st Appellate Authority has, in the present case, granted a stay on condition of deposit of 30% of the amounts. In such circumstances, this Court is not convinced that the discretionary remedy under Article 226 of the Constitution of India can be invoked to interfere with the conditional orders passed. Writ petitions hence, are devoid of merit and the same would stand dismissed. However, petitioners are granted two months' time to make payment as per the condition imposed in both the appeals, which period shall run from today.