KOCHI: In an interesting order, a single bench of the Kerala High Court on Friday asked a top government official to plant 100 trees in a forest area as punishment for the laxity in implementing a court order regarding sales tax exemption. Justice Amit Rawal directed Industries and Commerce Department director K Biju to approach the Forest department to identify the place where the saplings can be planted.
The court also ordered to initiate disciplinary action against all the officials who had delayed decision on the complaint filed 20 years ago. A compliance report should be filed before the court after taking disciplinary action.
S S Chemicals, a small-scale industrial unit producing carbonated silicate, had approached the court in November 1999, challenging the decision of the Industries department to cancel the sales tax exemption granted to the company earlier. The department argued that the product manufactured by the company was not eligible for tax exemption as it was included in the list of products eligible for exemption. Though the firm approached a state-level appellate committee against the decision, the appeal was dismissed. Following this, the company approached the High Court.
After considering the plea, the High Court quashed the order issued by the Industries department declining exemption and asked it to reconsider the application. As the decision of the Industries department was not favourable, the company approached the state-level appellate committee again. While the appeal was pending, the company was asked to pay sales tax arrears from 1996 to 2002.
As the company approached the High Court, the government gave an assurance that the appeal before the state-level committee would be considered soon. The court directed to dispose of the petition within two months and asked the company to furnish a security of Rs 5 lakh.