Kerala High Court
Manappuram Jewellers Limited vs The Intelligence Officer on 12 April, 2023
WP(C) No.12501/2023 1/4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
Wednesday, the 12th day of April 2023 / 22nd Chaithra, 1945
WP(C) NO. 12501 OF 2023
PETITIONER:
MANAPPURAM JEWELLERS LIMITED, RITI JEWELLERY, VALAPPAD, THRISSUR-
680567, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, BASANTH BHASKAR.
RESPONDENTS:
1. THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT-I SGST DEPARTMENT,
POOTHOLE, THRISSUR - 680004
2. THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, POOTHOLE,
THRISSUR - 680004
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to direct the 2nd respondent not to reject Ext. P4 appeal for
shortage in KLBF stamps to the extent of 0.5% of the tax disputed in
appeal, pending final disposal of this Writ Petition.
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
05/04/2023 upon hearing the arguments of M/S.RAHUL A., S.ANIL KUMAR
(TRIVANDRUM), SABU C.J, M.RAJAGOPAL & APARNA ANIL, Advocates for the
petitioner, the court passed the following:
WP(C) No.12501/2023 2/4
T.R.RAVI, J.
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WP(C) No.12501 of 2023
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Dated this the 12th day of April, 2023
ORDER
Admit. Standing Counsel takes notice for the
respondents.
2. The prayer in the writ petition is for a direction to
the 1st respondent to accept Ext.P8 simple bond and for a
direction to the 2nd respondent to consider Ext.P4 and for a
declaration that imposition of levy of additional Court fee at
1% by the State Government in exercise of the power under
Section 76(1) of the Court Fees Act is disproportionately
high and has to be read down as 0.5% in tune with SRO
226/2002.
3. The petitioner relies on the judgments of this Court
wherein this Court had found that remittance of 0.5% of the
disputed tax to the Kerala Legal Benefit Fund and furnishing
of personal bond without sureties before the Assessing
Authority, undertaking to pay the balance amount due under
the Kerala Legal Benefit Fund, if the issue is ultimately
WP(C) No.12501/2023 3/4
WP(C) No.12501 of 2023
found against the petitioner, is sufficient for the purpose
of maintaining the appeal.
4. I do not find any reason to take a different view at
this stage. There will hence be a direction to the 2 nd
respondent not to reject Ext.P4 appeal for shortage of
KLBF stamps to the extent of 0.5% of the tax disputed in
the appeal, pending disposal of the writ petition. The 2 nd
respondent may admit the appeal and dispose of the same
based on the payment of 0.5% of the disputed tax to
Kerala Legal Benefit Fund and on furnishing of personal
bond without sureties before the Assessing Authority
undertaking payment of the balance amount.
H/o Sd/-
T.R.RAVI, JUDGE
sn
WP(C) No.12501/2023 4/4
APPENDIX OF WP(C) 12501/2023
Exhibit P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER AGAINST
EXT-P3 BEFORE THE 2ND RESPONDENT.
