IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WA.No. 1452 of 2010() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.24057/2010 Dated 03/08/2010 .................... APPELLANT(S): PETITIONER: -------------------------------------------- INDIAN BANK, M.G.ROAD, ERNAKULAM REPRESENTED BY ITS CHIEF MANAGER SRI.D.SUDHAKARAN. BY ADVS. SRI.S.SREEKUMAR, SRI.P.MARTIN JOSE, SRI.K.M.MOHAMMED KUNHI, SRI.P.PRIJITH, SMT.HANI P.NAIR. RESPONDENT(S): RESPONDENTS: ---------------------------------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, ERNAKULAM, COCHIN -18. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM , COCHIN. R1 & R2 BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 31/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.N.RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. ------------------------------------------------------------ W.A.NO: 1452 OF 2010 ----------------------------------------------------------- Dated this the 31st August, 2010. JUDGMENT Ramachandran Nair, J. The writ appeal is filed against judgment of the learned single Judge declining to interfere with interim orders of stay granted by the Appellate Authority wherein Appellate Authority directed payment of 1/3rd of the disputed tax and furnishing security for the balance amount as condition for stay. 2. After hearing both sides, we feel some modification is called for in the judgment because appellant is a public sector bank which can meet any demand of tax from the Government at any time. We therefore allow the writ appeal in part and dispose of the writ appeal by modifying the judgment as follows:- The condition for grant of stay will be limited to only payment of 1/3rd of disputed tax and interest which is already deposited by the appellant bank. Since the bank is a public sector undertaking we W.A.1452/2010 2 dispense with the direction to furnish security with the bank. C.N.RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj W.A.1452/2010 3