IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 2ND JANUARY 2009 / 12TH POUSHA 1930 WA.No. 12 of 2009() ------------------- AGAINST THE JUDGEMENT IN WPC.37209/2008 Dated 17/12/2008 .................... APPELLANT/PETITIONER -------------- GEORGE THOMAS, HOTEL NITHYA GANDHINAGAR, KOTTAYAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1., DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES KOLLAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMERCIAL TAXES, KOTTAYAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQUE THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B. KOSHY, Ag.C.J. & V.GIRI, J. ------------------------- W.A.No.12 of 2009 ------------------------- Dated this the 2nd day of January, 2009. JUDGMENT KOSHY, Ag.C.J. The appellant filed Ext.P2 appeal against the order of penalty. In the interim application, the appellate authority granted a stay on payment of 40% of the penalty amount. Dissatisfied by the appellate order, the appellant has filed the writ petition. 2. The learned single Judge directed the appellant to remit 30% of the penalty as a condition for granting a stay. We see no ground for interference with the impugned judgment. 3. It is submitted that appellant's case is that his case is covered by the decision in Marbles v. State of Kerala {2008 (3) KHC 459}. The facts are to be looked into. When an efficacious remedy is provided, it is not for this court to W.A.NO.12/08 :: 2 :: consider the matter in detail. It is for the appellate authority to consider. We see no grounds to interfere with the impugned judgment. However, we extend the time till 15.01.2009 for payment of the amount fixed as a condition for granting stay. Writ appeal is dismissed, subject to the above modification. Sd/- (J.B. KOSHY) ACTING CHIEF JUSTICE Sd/- (V.GIRI) JUDGE sk/ //true copy// P.S. to Judge