IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 16TH SEPTEMBER 2008 / 25TH BHADRA 1930 WP(C).No. 27504 of 2008() ------------------------- PETITIONER: ------------ M/S HIGH LAND HOTEL & RESORTS (P) LTD., KOTTARAKKARA, KOLLAM REPRESENTED BY S.NARAYANAN MOOSATH, FINANCE MANAGER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER SQUAD NO.II. DEPARTMENT OF COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA. 2. DEPUTY COMMISSIONER (APPEALS)-II DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER DEPT, OF COMMERCIAL TAXES, KOTTARAKKARA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 27504 OF 2008 Y ```````````````````````````````````````````````````` Dated this the 16th day of September, 2008 J U D G M E N T Challenge is against Ext.P3. Ext.P3 is an order passed by the appellate authority imposing payment of 50% of the penalty and also furnishing security for the balance amount. 2. I heard learned counsel for petitioner and learned Government Pleader. I feel that Ext.P3 order cannot sustain in the light of the judgment of this court in Supreme Electrical Engineering (P) Ltd. Vs. Commercial Tax Officer [2008 (3) KLT 805]. In such circumstances, Ext.P3 is quashed and the 2nd respondent will consider the application of the petitioner and take a decision thereon in accordance with law, within three weeks from the date of receipt of a copy of this judgment. Till such decision is taken, the impugned proceedings will be kept in abeyance. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks