IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 18TH JULY 2008 / 27TH ASHADHA 1930 WP(C).No. 21027 of 2008(C) ------------------------------------- PETITIONER: ------------------- T.P.JOSEPH, GOVERNMENT CONTRACTOR, THOTTATHIL HOUSE, NADAKKAVU P.O., UDAYAMPEROOR, ERNAKULAM DISTRICT. BY ADV. SRI.DALE P.KURIEN RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), THEVARA, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM. 3. M/S.KOCHI REFINERIES LTD., KUNDANNOOR, KOCHI REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR. BY STANDING COUNSEL SRI.E.K.NANDAKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI,J. ------------------------- W.P ( C) No. 21027 of 2008 -------------------------- Dated this the 18th July, 2008 J U D G M E N T Petitioner challenges Exhibit-P8 order passed by the Assessing Authority on a rectification application. Learned counsel for the petitioner submits that the assessee is not aggrieved by Exhibit-P8 order in its entirety but only with regard to the rate of tax fixed on the Bitumen supplied by the department. Even if this is so, there was a remedy by way of an appeal before the appellate authority. I do not find any extra-ordinary reason why the assessee should not invoke the appellate remedy. 2. Learned counsel for the petitioner submits that the assessee is also aggrieved by Exhibit-P13 order by which the appellate authority has required the assessee to remit 1/3rd of the disputed amount as a condition for stay of the collection of demand for the year 2005-2006. Exhibit-P13 order is a discretionary order passed by the W.P ( C) No. 21027 of 2008 2 statutory authority and it cannot be said that the condition imposed is so onerous as to render the order resultant upon an arbitrary exercise of power warranting interference by this Court. 3. In the circumstances, in my view, interests of justice would be met by requiring the department to grant an extended period to the assessee to comply with the directions issued in Exhibit-P13. Accordingly, the writ petition is disposed of holding that if the petitioner deposits the amount as required in Exhibit-P13 within a period of six weeks from today, it shall be treated as compliance with the directions issued in Exhibit-P13. Petitioner is entitled to move for an expeditious disposal of Exhibit-P10 appeal before the Appellate authority. (V.GIRI, JUDGE) ma W.P ( C) No. 21027 of 2008 3 W.P ( C) No. 21027 of 2008 4