IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 37209 of 2008(D)
1. GEORGE THOMAS, HOTEL NITHYA,
... Petitioner
Vs
1. INTELLIGENCE OFFICER, SQUAD NO.1,
... Respondent
2. DEPUTY COMMISSIONER (APPEALS)
3. INSPECTING ASST.COMMISSIONER, DEPARTMENT
For Petitioner :SRI.ARIKKAT VIJAYAN MENON
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :17/12/2008
O R D E R
THOTTATHIL B. RADHAKRISHNAN, J.
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W.P.(C).No.37209 of 2008-D
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Dated this the 17th day of December, 2008.
JUDGMENT
The petitioner operates a bar and restaurant. A
penalty order has been issued under the Kerala
General Sales Tax Act. The petitioner filed an
appeal. The appellate authority has granted an
order of stay on condition of payment of 40% of the
penalty imposed. Having regard to the grounds
raised in the appeal pending before the appellate
authority, the discretion ought to have been to fix
the condition of payment at 30%. Holding so, it is
ordered that Ext.P5 will continue to hold the
field, subject to the modification that the
petitioner pays 30% of the penalty imposed. Let
that be done within one week from now since the
time fixed as per Ext.P5 would run out by tomorrow.
The writ petition is ordered accordingly.
THOTTATHIL B. RADHAKRISHNAN,
JUDGE.
Sha/181208