IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 6596 of 2008(I)
1. MANUEL LUCKOSE, PROPRIETOR, MALABAR
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.V.P.SUKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :26/02/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 6596 OF 2008 I
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Dated this the 26th day of February, 2008
J U D G M E N T
Ext.P6 is the order under challenge.
2. By Ext.P6 order, stay has been granted to the
petitioner on condition that the petitioner deposits 1/3rd of the
balance tax and furnish security for the balance to the
satisfaction of the assessing authority.
3. Learned counsel for the petitioner submits that at that
stage they had produced Ext.P2 certificate and that if it was
taken note of, there would not have been any liability at all to the
petitioner. A reading of Ext.P6, the impugned order, shows that
this aspect of the matter was also taken into account by the
appellate authority. It is on assessment of those materials that
the appellate authority concluded that the petitioner has made
out a prima facie case justifying a conditional stay. It is in
exercise of this discretion that the appellate authority has finally
WPC 6596/08
:2 :
granted stay on condition that the petitioner remits 1/3rd of the
tax due.
4. I do not find any perversity in the order now passed by
the appellate authority in Ext.P6.
5. Writ petition fails and is dismissed.
However, taking into account the request of the petitioner’s
counsel, it is directed that the time granted in Ext.P6 for payment
will stand extended by two weeks from today for complying with
Ext.P6 order.
ANTONY DOMINIC,JUDGE.
Rp