2013 (2) TMI 512 - HC - VAT and Sales Tax

Review petition seeking review of the judgment - Tribunal is not taking up the appeal for hearing as per last sentence of judgment appeal shall be heard by the Tribunal within three months from the date of making payment of the last installment and assessee had paid one instalment, but could not pay the balance two instalments because of financial difficulties - Held that - In the facts and circumstances of the case last sentence in the judgment is to be deleted but this will not in any way affect the right of the Revenue to recover the tax involved.

Summary

Issues:
1. Review of judgment regarding conditional stay orders issued by the Kerala State Sales-tax Appellate Tribunal.

Detailed Analysis:
The petitioner, who was the appellant in a writ appeal, filed a review petition seeking a review of the judgment dated 20.9.2012. The writ appeal was against the judgment of a learned Single Judge who refused to interfere with the conditional stay orders issued by the Tribunal. The Division Bench also refused to interfere with the judgment of the Single Judge but granted the petitioner three equal instalments to pay the tax as per the Tribunal's orders. The petitioner paid one instalment but faced financial difficulties in paying the balance two instalments. The grievance was that the appeal was not being heard by the Tribunal due to a direction in the judgment that linked the appeal hearing to the payment of the last instalment.

Analysis of Judgment:
The High Court, after hearing the petitioner and the Government Pleader, decided to delete the last sentence in the judgment. By deleting the sentence, the Court clarified that it would not affect the Revenue's right to recover the tax involved. The Court disposed of the Review Petition by removing the sentence linking the appeal hearing to the payment of the last instalment. This decision aimed to enable the appeal to be heard without any further delay caused by the specific condition mentioned in the original judgment.