IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 3RD NOVEMBER 2008 / 12TH KARTHIKA 1930 WP(C).No. 32235 of 2008(K) -------------------------- PETITIONER(S): --------------- MULAMOOTTIL TRADING COMPANY KOZHENCHERRY PATHANAMTHITTA DISTRICT REPRESENTED BY ITS PROPRIETOR JACOB THOMAS BY ADV. SRI.V.PHILIP MATHEW RESPONDENT(S): --------------- 1. THE TAHSILDAR(RR) PATHANAMTHITTA 2. THE DISTRICT COLLECTOR PATHANAMTHITTA 3. VILLAGE OFFICER KOZHENCHERRY PATHANAMTHITTA DISTRICT 4. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOLLAM 5. ASSISTANT COMMISSIONER (AUDIT ASSESSMENT) COMMERCIAL TAXES, PATHANAMTHITTA BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 32235 OF 2008 K ```````````````````````````````````````````````````` Dated this the 3rd day of November, 2008 J U D G M E N T Petitioner challenges Ext.P4. Ext.P4 is an order passed granting stay on condition that the petitioner deposits 50% of the balance tax. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for petitioner relies on the judgment of this court in Supreme Electrical Engineering (P) Ltd. Vs. Commercial Tax Officer [2008 (3) KLT 805] and contends that Ext.P4 is unreasonable. The reason stated in Ext.P4 is as follows: “ As per proviso to section 11(6) of KVAT Act excess input tax credit remains unadjusted during the last return period of that year, the excess input tax credit so remaining unadjusted, shall be refunded to the dealer as if it were a refund accrued under section 13. Hence the excess input tax as on 31.3.2006 adjusted for the output tax WPC.32235/08 : 2 : for 2006-07 in incorrect and illegal. Considering the facts and circumstances of the case a prima facie case for conditional stay established in this case.” In such circumstances, I do not think there is much merit in the contention of the petitioner. Petitioner is granted two weeks time to comply with the condition of Ext.P4. Writ petition is dismissed subject to granting of time. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE