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SMEARA ENTERPRISES vs. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
K.n.sreekumaran
P.j.anilkumar
N.santhoshkumar
Res. Counsel
Thushara James

Petitioner / Applicant

SMEARA ENTERPRISES
Respondent STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Oct 29, 2019
Order No.

W.P. (C) No. 28884 Of 2019 (I)

Citation

2019(10) TAXREPLY 1700
Original Order
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ORDER

1. Aggrieved by Ext.P3 order of penalty, the petitioner preferred Ext.P5 appeal before the 2nd respondent. It is stated that 10% of the disputed tax has also been paid as a condition for maintaining the appeal. It is also submitted by the learned counsel for the petitioner that, the goods that were the subject matter of the penalty order, are still in the custody of the department and the petitioner has not cleared the same by furnishing any security. There is a further prayer therefore, for release of the goods pending disposal of the appeal by the 2nd respondent. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 3. Smt. Thushara James, the learned Government Pleader would point out that the appeal preferred before the 2nd respondent is against Ext.P3 order which confirms the liability of tax and penalty. The detention of the goods, and the possibility of confiscating the goods pursuant to....

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