IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 24118 of 2011(L) -------------------------- PETITIONER(S): --------------- BASHEER KUNJU, ANUSHA AGENCIES, OACHIRA. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24118/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ORDER DTD.18.6.11. P2. COPY OF THE APPEAL BEFORE R2. P3. COPY OF THE CERTIFICATE DTD.25.2.11. P4. COPY OF THE ORDER DTD.29.8.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24118 of 2011 ================== Dated this the 5th day of September, 2011 J U D G M E N T The petitioner is challenging Ext.P4 order passed by the 2nd respondent appellate authority in a stay petition filed by the petitioner in an appeal against Ext.P1 assessment order. According to the petitioner, the disputed tax relates to the discount granted by the original seller and in view of the decision of this Court in Madras Cements Ltd. v. State of Kerala, [2011] 38 VST 243 (Ker.) discount is not liable to be taxed at the hands of the purchaser. Therefore, the appellate authority ought to have granted a full stay, is the contention raised. 2. The learned Government Pleader points out that the above decision is no longer good law. 3. I have considered the rival contentions in detail. 4. I am of opinion that the appellate authority has exercised his discretionary jurisdiction in granting stay by passing Ext.P4 order, whereby the petitioner has been directed to pay 40% of the tax and to furnish security for the balance. In the above circumstances, I am not inclined to interfere with Ext.P4 order. Accordingly, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2