TMI Blog2013 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents that the tax amount has not been satisfied, but for the interest portion. Matter restored before the tribunal to consider the same on merits, passing appropriate orders, in accordance with law, as expeditiously as possible. - Decided in favor of assessee. - W.P. No. 9446 OF 2012 - - - Dated:- 5-6-2012 - P.R. RAMACHANDRA MENON, J. PETITIONER: BY ADVS. SRI. C.A. CHACKO SMT. C.M. CHARISMA RESPONDENT: BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN JUDGMENT The question to be considered in this writ petition is whether the assessee, who is challenging an order passed under Section 17D of the KGST Act by way of appeal, is liable to deposit the entire arrears due in respect of the said assessment year i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, ie., the photocopies of the challan receipts for the remittance of tax due before the revenue authorities, was insufficient and the petitioner was directed to produce certificate issued from the concerned Commercial Tax Officer to the effect that the entire arrears have been paid for the year 2004-05, so as to have compliance of the requirements under Section 17D (5) and to have the appeal entertained on merits , which made the petitioner to approach this Court. 4. The learned Counsel for the petitioner submits that the course and proceedings pursued by the Tribunal, noting the appeal as defective, is not correct or proper and that the statutory prescription requires the petitioner to satisfy only the 'tax' and not interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal, has stipulated under sub-section (5) of Section 17D of the KGST Act, to have deposited the the entire tax amount as a pre-condition. Going by the very terms of the Statute, it is evident that, unless the dealer has paid the entire tax amount, no appeal shall lie. Then the question is what is the tax amount and will it include interest portion as well?. 8. During the course of hearing, the learned Counsel for the petitioner sought to place reliance on the decision reported in 2001(2) KLT 100(SC) (Maruti Wire Industries (P) Ltd. vs. Sales Tax Officer) with specific reference to paragraphs 1 and 7, which are extracted below: .1. Whether the appellant, an assessee, is liable to pay any penal interest on the assessed tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'tax payable' does not constitute interest portion. The proviso to sub-section (5) of Section 17D categorically stipulates that the appeal will lie, if the dealer has paid the entire tax amount and the provision does not make any suggestion to the contrary, so as to have included the interest portion as well. 10. In the above facts and circumstances, this Court finds that the contention raised by the petitioner is well founded. The 'tax amount', as clearly given in Ext.P1 order being a sum of ₹ 2,55,111/-, which in turn has been demanded to be satisfied vide Ext.P2. The said liability has been satisfied by the petitioner as borne by Ext. P4 and there is no case for the respondents that the tax amount has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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