IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 5TH AUGUST 2008 / 14TH SRAVANA 1930 WP(C).No. 22773 of 2008(J) -------------------------- PETITIONER: ------------ M/S.POLSONS DISTILLERY MURINGOOR , CHALAKKUDY, THRISSUR REP. BY ITS MANAGING PARTNER, J.PAUL PERINCHERRY BY ADV. SRI.N.N.SUGUNAPALAN (SR.) SRI.S.SUJIN RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER ASSESSMENT-11, COMMERCIAL TAXES, SPECIAL CIRCLE THRISSUR-4. 2. DEPUTY COMMISSIONER APPEALS, COMMERCIAL TAXES, ERNAKULAM 3. STATE OF KERALA, REP. BY THRE CHIEF SECRETARY TO GOVERNMENT, GOVT. SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 22773 OF 2008 J ```````````````````````````````````````````````````` Dated this the 5th day of August, 2008 J U D G M E N T I heard learned senior counsel Sri.N.N.Sugunapalan and learned Government Pleader. Petitioner challenges Exts.P14 and P15 which are interim orders passed for the assessment years 2003-04 & 2004-05 and 2002-03 respectively. The petitioner confines the challenge to Ext.P14. It is stated that the amount of 50% of the tax comes to Rs.2,25,000/-. Learned senior counsel for the petitioner points out that the assessing authority has erred in not excluding the sales of bottles. It is also pointed out that the sales are all second sales and that the water is demineralized water and, therefore, it cannot be assessed as mineral water. 2. Having heard both parties, in the interests of justice, Ext.P14 is modified and the petitioner is permitted to pay a sum of Rs.2 lakhs in substitution of the condition stated in Ext.P14 and also furnish security for the balance amount. Ten days' time from today is granted to the petitioner to comply with the condition as modified. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks