9911796707
TMI Blog2012 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner-company, which is allegedly due towards arrears of tax assessed under the Kerala General Sales Tax Act and Central Sales Tax Act. According to the petitioner, before issuing the prohibitory orders the petitioner was not given any notice nor there was any information to the petitioner about the coercive steps of recovery. It is also pointed out that exhibits P1 and P1(a) do not disclose any details regarding the arrears under demand. It is pointed out that from the reference cited in P1 and P1(a) it is revealed that the recovery is with respect to assessment finalised for the years 2003-04, 2004-05 and 2001-02. Learned counsel for the petitioner points out that, with respect to KGST assessment for the years 2003-04 and 2004-05, appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her this court has not modified the said order in W. P. (C) No. 33489 of 2010 and hence the authority was justified in initiating coercive steps of recovery. With respect to assessments under the Kerala General Sales Tax Act and Central Sales Tax Act for the year 2001-02 there is no stay granted by this court and the petitioner had not complied with the condition stipulated in the interim order issued by the appellate authority. It is also contended that there is no stay granted by the appellate authority with respect to assessment under the Central Sales Tax Act for the years 2003-04 and 2004-05. Under the above circumstances the amounts demanded under exhibits P1 and P1 (a) are amounts legally due and the prohibitory orders are issued onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment for the year 2003-04 and 2004-05 contention of the petitioner is that the statutory appeals stands already heard by the appellate authority and the matter is now in seizing of the appellate authority. Under the above-mentioned circumstances I am of the view that the prohibitory orders issued under exhibits P1 and P1 (a) cannot be fully sustained. However, I am of the view that necessary conditions need be imposed for restraining recovery of the various amounts under demand. As observed above with respect to KGST for the years 2003-04 and 2004-05 this court had already imposed condition through W. P. (C) No. 33489 of 2010. The Kerala general sales tax and Central sales tax assessments for the year 2001-02 is a matter which is pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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