IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH DECEMBER 2010 / 23RD AGRAHAYANA 1932 WP(C).No. 37170 of 2010(U) --------------------------------------- PETITIONER: ------------------- SHRI.M.SUBRAMANIAN, PROPRIETOR, SRI SUBHU STEELS, V/1170, B-BLOCK, CMG COMPLEX, PARAPIRIVU, KANJIKODE, PALAKKAD. BY ADV. SRI.T.M.SREEDHARAN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KANNUR, CAMP AT ERNAKULAM-670 003. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 37170 of 2010 --------------------------------- Dated this the 14th day of December, 2010 JUDGMENT Challenge in this writ petition is against Ext.P2 interim order issued by the 2nd respondent appellate authority. Aggrieved by the assessment completed under the Central Sales Tax Act, as per Exts.P1 to P1(d), the petitioner had preferred statutory appeals before the 2nd respondent. Along with the appeals petitioner had preferred stay petitions. Ext.P2 is the interim order issued with respect to two appeals, KVTA Nos.567 and 568 of 2010. Through the impugned order, the appellate authority had granted interim stay subject to condition of the petitioner remitting 30% of the balance amount. ( It seems that by mistake it is mentioned as 50% in figure whereas it is clearly mentioned as 30% in words). 2. According to the petitioner Ext.P2 order was issued in a mechanical manner without proper application of mind and without proper advertence to the grounds raised. It is contended that the sole issue upon which assessments were finalised is that, WP(C) .37170/2010 2 there was failure on the part of the petitioner in producing C- Form declarations within proper time, as provided under Rule 12 (7) of the CST Rules. It is the specific case of the petitioner that all C-Forms were produced subsequently and the rejection of the C-Forms by the assessing authority was not at all justified. However, it is evident that the petitioner had brought to the notice of the appellate authority that all required C-Forms are available. The appellate authority found that the defective C- Forms were not returned to the appellant for the purpose of rectification. After considering the contentions raised, the appellate authority observed that there is material evidence that a prima facie case for granting conditional stay was established. Accordingly the interim stay was granted insisting upon payment of 30% of the amounts due. 3. On verification of the impugned order it is evident that, the appellate authority had considered the contentions and on that basis it was found that a prima facie case was established. Imposing of any condition for granting of interim stay is a matter coming within the discretion of the appellate authority. It could not be said that the condition was imposed in WP(C) .37170/2010 3 a mechanical manner without considering merits of the contentions. Under such circumstances I am of the view that Ext.P2 does not call for any interference. 4. However, I make it clear that the condition stipulated in the interim order is only for payment of 30% of the balance amount. Learned counsel for the petitioner seeks extension of time for compliance of the condition stipulated. I am inclined to grant extension of time, in view of the fact that Ext.P2 was challenged in this writ petition. 5. Accordingly the writ petition is hereby dismissed. However it is made clear that if the petitioner remits 30% of the balance amount within two weeks from the date of receipt of a copy of this judgment, the same shall be considered as proper compliance of the condition stipulated in Ext.P2 and further recovery steps shall be kept in abeyance till the disposal of the appeals covered under Ext.P2. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .37170/2010 4