IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 37099 of 2008(N)
1. XEROX INDIA LTD., 36/1951, 1ST FLOOR,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER (AA),
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.K.I.MAYANKUTTY MATHER
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :18/12/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No.37099 of 2008
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Dated this the 18th day of December, 2008
JUDGMENT
Petitioner challenges Ext.P7, which is an order passed by the
appellate authority imposing condition of payment of 50%.
2. After having gone through the order, I cannot say that it is
an unreasoned order and therefore falls foul of the decision of the Division
Bench reported in Supreme Electrical Engineering (P) Ltd v.
Commercial Tax Officer (2008(3) K.L.T. 805). But learned counsel for the
petitioner Sri. Mayankuttuy Mather points out that financial condition of the
Company is very poor and he offers Bank Guarantee. But I cannot also
overlook the fact that the Government cannot run on Bank Guarantees and it
is an interim order, which is otherwise unexceptional.
2. But still, taking note of the condition projected by the
learned counsel for the petitioner, it is ordered that if the petitioner pays
25% of the amount and furnishes Bank Guarantee for the balance amount,
there will be a stay till the disposal of the appeal. Petitioner is given ten
days time to comply with the condition. After complying with the condition
as aforesaid, the appeal will be taken up and disposed of within two months
from the date of compliance with the condition, after affording an
WPC.37099/2008. 2
opportunity of hearing to the petitioner.
The writ petition is disposed of as above.
(K.M. JOSEPH, JUDGE)
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