IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 5TH FEBRUARY 2008 / 16TH MAGHA 1929 WP(C).No. 4144 of 2008(R) ------------------------------------------ PETITIONER: -------------------- M/S. WINTEX POLYMERS & MARBLES, PAYYANNUR, PIN-670 307, REPRESENTED BY ITS MANAGING PARTNER, MOHAMMED IQBAL. BY ADV. SMT.S.K.DEVI RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER (AA), DEPT. OF COMMERCIAL TAXES, KANNUR-670 002. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, KOZHIKODE-673 011. 3. THE SPL. DEPUTY TAHSILDAR (RR), TALIPARAMBA-670 141. BY GP. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. ========================= WRIT PETITION NO.4144 OF 2008 ========================= Dated this the 5th day of February 2008 JUDGMENT In an appeal filed by the petitioner against the assessment order for the year 2006-2007, the appellate authority passed Ext.P2 order granting stay on condition that the petitioner remits 50% of the tax due and furnishes security for the balance amount before 31.1.2008. It is submitted by the petitioner that though he had purchased the demand draft for the amount required to be deposited on 31.1.2008, the same could be produced only on a subsequent date. Contending that the petitioner had not complied with the directions of Ext.P2 order of the appellate authority within the time specified, the first respondent refused to accept Ext.P3 demand draft. It is in this background, this writ petition has been filed. 2. From Ext.P3, it is obvious that the petitioner had purchased the demand draft on 31.1.2008 itself. If that be so, though there was a short delay in furnishing the same, within the time as directed in Ext.P2, I am inclined to direct that the first W.P.(C)4144/2008 2 respondent should accept the demand draft. Accordingly, I direct that the first respondent shall accept the original of Ext.P3 demand draft provided the petitioner furnishes the same within seven days from today. During such period, the petitioner should also furnish security, as ordered by the appellate authority in Ext.P2 order. Once the demand draft and security is furnished as ordered above, that will be deemed to be in full compliance of Ext.P2. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE css/