(1.) BY this petition the petitioner, a company registered under the Companies Act, 1956 as an IT company has sought relief against the demand raised by the respondent for the lease charges of a 2 MBPS data circuit from its premises at Kollam to Alleppey from 14.8.2003 to 24.12.2004. The final bill was issued on 4.11.2004 by which the petitioner was liable to pay only up to 24.12.2004 i.e. the date up to which the leased circuit has been operative.
(2.) The contention of the petitioner is that the bill raised on 24.06.2003 before the provision of leased line by respondent for an amount of Rs. 595872/- has been paid to the extent of Rs. 595631/- which has been arrived at by calculating the service tax at 8% (which is the prevailing rate) by it and, therefore, the alleged final bills, totaling to Rs. 985060/-, creating a net liability of Rs. 389429/- after 15 months from the date of commissioning of the lease circuit is illegal, non-sustainable in law and arbitrary. The initiation of coercive steps against the petitioner on account of non-payment of the net demand of Rs. 389429/- by the petitioner is contested as being against the principle of natural justice.
(3.) IT is also submitted by the respondent that another writ petition was filed before the Hon'ble Kerala High Court being W.P. {c} No. 13616/05 by the petitioner. The petitioner states that the Hon'ble Kerala High Court vide order dt. 30.5.3005 dismissed the writ petition filed by the petitioner at the time of admission itself. Aggrieved by the order dated 30.5.2005 petitioner preferred a writ appeal before the Hon'ble Kerala High Court W.A. No. 1214/2005. IT is submitted that vide order dt. 15.6.2005 the learned Division Bench of the Hon'ble Kerala High Court disposed of the writ appeal by observing that this Tribunal would independently decide the dispute between the parties, untrammeled by the observations of the learned single Judge in the judgment. IT is important to note that the petitioner did not approach this Tribunal immediately thereafter.