IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 22ND AUGUST 2008 / 31ST SRAVANA 1930 WP(C).No. 22179 of 2008(M) -------------------------- PETITIONER: ----------------- M/S.K.K.R.PRODUCTS AND MARKETING PVT. LTD., OKKAL P.O., KALADY ERNAKULAM REP. BY ITS MANAGING DIRECTOR K.K.KARNAN. BY ADV. SRI.K.SRIKUMAR RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, 1ST CIRCLE, PERUMBAVOOR. 2. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), O/O.THE ASST.COMMISSIONER (AUDIT ASSESSMENT), MATTANCHERRY AT MINI CIVIL STATION, ALUVA. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES APPEALS, ERNAKULAM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.22179 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of August, 2008 JUDGMENT Petitioner challenges Ext.P4 in as much as it imposes condition to remit Rs.40 Lakhs and to furnish security for the balance amount. There is also challenge to the assessment order itself and seeks a direction to dispose of the appeal. Ext.P2 is a statutory appeal filed by the petitioner against the assessment order. Ext.P4 is the order passed in the stay petition imposing condition of payment of Rs.40 Lakhs in lumpsum. By Ext.P5 time was extended. 2. I heard learned counsel for the petitioner and the learned Government Pleader. It is pointed out by learned counsel for the petitioner that there is no reasoning. 3. I think that there is some merit in the contention of the petitioner. Petitioner has also produced Ext.P6 to show the actual calculation and the amount according to the petitioner. In so far as there is absence of reasons, Ext.P4 is quashed. Accordingly, Ext.P5 will also stand set aside and there will be direction to the third respondent to consider the stay petition afresh and pass orders in accordance with law within two weeks from the date of production of a WPC. 22179/2008. 2 copy of this judgment. Till such time, recovery will be kept in abeyance. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb