IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH NOVEMBER 2011 / 8TH AGRAHAYANA 1933 WP(C).No. 31754 of 2011(T) ----------------------------------- PETITIONER : - ---------------------- M/S. EDAPPAL HOSPITALS (P) LTD., EDAPPAL, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, MRS.CHITRA GOPINATH. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS : - -------------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PONNANI-679 577. 2. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, MALAPPURAM-676 505. 3. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 4. THE DEPUTY COMMISSIONER (APPEALS) I, COMMERCIAL TAXES, ERNAKULAM-682 015. 5. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R5 BY GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31754 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1st RESPONDENT FOR THE YEAR 2005-06 DATED 31.12.2010 (ASSMT). EXT P2 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1st RESPONDENT FOR THE YEAR 2006 - 07 DATED 31.12.2010 (ASSMT). EXT P3 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1st RESPONDENT FOR THE YEAR 2007-08 DATED 31.12.2010 (ASSMT). EXT P4 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 2nd RESPONDENT FOR THE YEAR 2009-10 DATED 12.01.2011 (PENALTY). EXT P5 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3rd RESPONDENT DATED 19.03.2011 FOR THE YEAR 2005-06 (ASSMT). EXT P6 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3rd RESPONDENT DATED 19.03.2011 FOR THE YEAR 2006-07 (ASSMT). EXT P7 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3rd RESPONDENT DATED 19.03.2011 FOR THE YEAR 2007-08 (ASSMT). EXT P8 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 4th RESPONDENT DATED 14.02.2011 FOR THE YEAR 2009-10 (PENALTY). EXT P9 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3rd RESPONDENT FOR THE YEAR 2005-06 DATED 19.03.2011 (ASSMT). EXT P10 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3rd RESPONDENT FOR THE YEAR 2006-07 DATED 19.03.2011 (ASSMT). EXT P11 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3rd RESPONDENT FOR THE YEAR 2007-08 DATED 19.03.2011 (ASSMT). EXT P12 : COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 4th RESPONDENT FOR THE YEAR 2009-10 DATED 14.02.2011 (PENALTY). EXT P13 : COPY OF THE STAY ORDER PASSED BY 3rd RESPONDENT FOR THE YEAR 2005-06 DATED 24.10.2011 (ASSMT). EXT P14 : COPY OF THE STAY ORDER PASSED BY 3rd RESPONDENT FOR THE YEAR 2006 -07 DATED 24.10.2011 (ASSMT). EXT P15 : COPY OF THE STAY ORDER PASSED BY 3rd RESPONDENT FOR THE YEAR 2007 - 08 DATED 24.10.2011 (ASSMT). EXT P16 : COPY OF THE STAY ORDER PASSED BY 4th RESPONDENT FOR THE YEAR 2009-10 DATED 12.10.2011 (PENALTY). WP(C).No. 31754 of 2011(T) EXT P17 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1st RESPONDENT FOR THE YEAR 2005 - 06 DATED 31.12.2010 (ASSMT). EXT P18 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1st RESPONDENT FOR THE YEAR 2006-07 DATED 31.12.2010 (ASSMT). EXT P19 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1st RESPONDENT FOR THE YEAR 2007 - 08 DATED 31.12.2010 (ASSMT). EXT P20 : COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 2nd RESPONDENT FOR THE YEAR 2009 - 10 DATED 12.01.2011 (PENALTY). RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31754 of 2011 ---------------------------------------------- Dated this the 29th day of November, 2011 JUDGMENT The petitioner challenges Exts.P13 to P16 orders passed by the appellate authority under the Kerala Value Added Tax Act in appeals filed by the petitioner against orders of assessment and penalty, whereby the petitioner has been directed to pay 30% of the disputed tax and Rs.2 lakhs in respect of penalty as a condition for grant of stay. According to the petitioner, while passing orders of stay, the appellate authority has not considered the matter in the right perspective. 2. I have heard the learned Government Pleader also. I have gone through the impugned orders. I do not find any infirmity in the same. I am of opinion that the appellate authority has considered the matter in the right perspective. Accordingly, this writ petition is dismissed. However, the petitioner shall be given one month's time to pay the amount as directed in the stay orders. The petitioner shall comply with the other direction regarding furnishing of security. S. SIRI JAGAN, JUDGE acd