IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 21522 of 2011(M) ----------------------------------------- PETITIONER(S): ---------------------- M/S.ORION ELECTRONIC SYSTEMS THADATHILPARAMBIL BUILDING, COLLECTORATE JUNCTION, KOTTAYAM-686 001, REPRESENTED BY MANAGIND PARTNER, LEJUS JOSE CHANDY BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE,COMMERCIAL TAXES, KOTTAYAM-686 575. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, COCHIN-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KOTTAYAM-686 002. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21522 of 2011(M) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE AUDIT REPORT SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2005-06. EXT.P1(a): COPY OF THE AUDIT REPORT SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2006-07. EXT.P1(b): COPY OF THE AUDIT REPORT SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2007-08. EXT.P2: COPY OF THE REPLY DATED 11/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST PENALTY PROPOSAL FOR THE YEAR 2005-06. EXT.P2(a): COPY OF THE REPLY DATED 11/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST PRE-ASSESSMENT NOTICE FOR THE YEAR 2005-06. EXT.P2(b): COPY OF THE REPLY DATED 11/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST PENALTY PROPOSAL FOR THE YEAR 2006-07. EXT.P2(c): COPY OF THE REPLY DATED 11/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST PRE-ASSESSMENT NOTICE FOR THE YEAR 2006-07. EXT.P2(d): COPY OF THE REPLY DATED 11/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST PENALTY PROPOSAL FOR THE YEAR 2007-08. EXT.P2(e): COPY OF THE REPLY DATED 11/03/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST PRE-ASSESSMENT NOTICE FOR THE YEAR 2007-08. EXT.P3: COPY OF THE PENALTY PROCEEDINGS DATED 23/03/2011 FOR THE YEAR 2005-06 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P3(a): COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 FOR THE YEAR 2005-06 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P3(b): COPY OF THE PENALTY PROCEEDINGS DATED 23/03/2011 FOR THE YHEAR 2006-07 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P3(c): COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 FOR THE YEAR 2006-07 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P3(d): COPY OF THE PENALTY PROCEEDINGS DATED 23/03/2011 FOR THE YEAR 2007-08 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P3(e): COPY OF THE ASSESSMENT ORDER DATED 23/03/2011 FOR THE YEAR 2007-08 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. (P.T.O.) WP(C).No. 21522 of 2011(M) EXT.P4: COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2005-06 AGAINST EXT.P3 PENALTY PROCEEDINGS, BEFORE THE 2ND RESPONDENT. EXT.P4(a): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2005- 06 AGAINST EXT.P3(a) ASSESSMENT, BEFORE THE 2ND RESPONDENT. EXT.P4(b): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2006- 07 AGAINST EXT.P3 PENALTY PROCEEDINGS, BEFORE THE 2ND RESPONDENT. EXT.P4(c): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2006- 07 AGAINST EXT.P3(a) ASSESSMENT, BEFORE THE 2ND RESPONDENT. EXT.P4(d): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2007- 08 AGAINST EXT.P3 PENALTY PROCEEDINGS, BEFORE THE 2ND RESPONDENT. EXT.P4(e): COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2007- 08 AGAINST EXT.P3(a) ASSESSMENT, BEFORE THE 2ND RESPONDENT. EXT.P5: COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL FOR THE YEAR 2005-06, BEFORE THE 2ND RESPONDENT. EXT.P5(a): COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT.P3(a) APPEAL FOR THE YEAR 2005-06, BEFORE THE 2ND RESPONDENT. EXT.P5(b): COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL FOR THE YEAR 2006-07. BEFORE THE 2ND RESPONDENT. EXT.P5(c): COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT.P3(a) APPEAL FOR THE YEAR 2006-07, BEFORE THE 2ND RESPONDENT. EXT.P5(d): COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL FOR THE YEAR 2007-08, BEFORE THE 2ND RESPONDENT. EXT.P5(e): COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT.P3(a) APPEAL FOR THE YEAR 2007-08, BEFORE THE 2ND RESPONDENT. EXT.P6: COPY OF THE REVENUE RECOVERY NOTICE NO.97/11-12 DATED 30/06/2011 ISSUED BY THE 3RD RESPONDENT. TO THE PETITIONER. EXT.P7: COPY OF THE COMMON STAY ORDER DATED 27/07/2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER, AGAINST EXT.P4. P4(b), P4(d) APPEALS, DIRECTING TO REMIT 50% OF THE DISPUTED AMOUNT. EXT.P7(a): COPY OF THE COMMON STAY ORDER DATED 27/07/2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER, AGAINST EXT.P4(a), P4(c), P4(e) APPEALS, DIRECTING TO REMIT 50% OF THE DISPUTED AMOUNT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 21522 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of August, 2011. J U D G M E N T The petitioner challenges Exts. P7 and P7(a) orders passed by the appellate authority under the Kerala Value Added Tax Act, whereby as a condition for stay, the petitioner was directed to pay 50% of the disputed amount in the appeal. The contention of the petitioner is that the petitioner has a very strong prima facie case in the appeal and the appellate authority has, without taking into account that fact, mechanically imposed a condition directing the petitioner to pay 50% of the tax disputed as a condition for stay. 2. I have heard the learned Government Pleader also. I am satisfied that the appellate authority has considered the matter in the right perspective. Therefore, I am not inclined to interfere with the impugned orders. Accordingly, the writ petition is dismissed. However, the petitioner is given one more month's time to pay the 50% as directed in the impugned orders. Sd/- S. Siri Jagan, Judge. Tds/