IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 26244 of 2010(E)
1. SRI.KRISHNA RAM,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE INSPECTING ASSISTANT COMMISSIONER,
4. THE STATE OF KERALA, REPRESENTED BY
For Petitioner :SRI.E.P.GOVINDAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :02/09/2010
O R D E R
C.K.ABDUL REHIM, J
---------------------------
W.P(C) No.26244 of 2010-E
Dated----------------------------2010.
this the 2nd day of September,
J U D G M E N T
Challenge in this writ petition is against Ext.P8 order issued by
the second respondent. Ext.P8 is an interim order passed on a stay
petition filed along with a statutory appeal. On perusal of Ext.P8, it
is evident that the appellate authority had adverted to the
contentions raised by the petitioner. It is after proper application of
mind and considering merits of such contentions, that the interim
order was passed. Exercising the discretion vested upon the
appellate authority, a condition was imposed for payment of
Rs.51,400/-. Total due as per the assessment is Rs.4,83,047/-.
The petitioner had raised contention that two payments effected
prior to the assessment has been given credit. But it is noticed that
after reckoning such payments, the appellate authority observed
that the balance would be Rs.1,54,199/-. It is pertinent to note that
only an amount equal to 1/3rd (approximately) alone was directed to
be paid, as a condition for granting interim stay. Under the above
circumstances, I do not feel that there is any valid or legal grounds
W.P(C) No.26244 of 2010-E 2
to interfere with Ext.P8. Accordingly, the writ petition deserves no
merit and the same is hereby dismissed.
2. Learned counsel for the petitioner submitted that the
time stipulated in Ext.P8 for complying with the condition had
already expired; and indulgence of this Court is sought for
extending the time for effecting the payment. It is made clear that
if the petitioner complies with the conditions in Ext.P8, within a
period of two weeks from today, the same shall be considered as
proper compliance.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
P.A to Judge
ab