IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 34406 of 2008(U) --------------------------------------- PETITIONER: ------------------- A.S.SHANVIN, PROPRIETOR, M/S.VINTON ENGINEERING, NO.IX/269, KUTTY SAHIB ROAD, SOUTH CHITTOOR, KOCHI- 682027. BY ADV. SRI.K.SRIKUMAR, SRI.K.J.CHERRY BABU, SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER (AA), OFFICE OF THE DEPUTY COMMISSIONER (AA), ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, KALAMASSERY. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.34406 of 2008-U = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 21st day of November, 2008. JUDGMENT Petitioner challenges an interim order issued pending consideration of appeals against assessment order and penalty order under Sections 25(1) and 67(1) of the KVAT Act. The controversy revolves around the supply of certain goods by the petitioner to the Cochin Shipyard Ltd., hereinafter, “CSL”. The impugned Ext.P9 order has been issued on the premise that the nature of the sale to CSL, as explained by the petitioner, could be ascertained only after verifying the terms of the contract between the parties. The nature of the goods supplied and attendant details, which are stated in the appeal memoranda filed before the first respondent, have been perused by me. On consideration of such plea, I deem it appropriate that, taking into WP(C)34406/08 -: 2 :- consideration the entire amount that is in dispute in the appeals, the order of stay granted in Ext.P9 could be permitted to be sustained on the petitioner remitting an amount of Rs.1,50,000/-. It is ordered accordingly. Time for such payment shall be 10 days from today. The writ petition is disposed of as above. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/211108