IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 6TH NOVEMBER 2008 / 15TH KARTHIKA 1930 WP(C).No. 32742 of 2008(W) -------------------------- PETITIONER(S): --------------- M/S.HIGHLAND HOTEL & RESORTS (P) LTD KOTTARAKKARA, KOLLAM. REPRESENTED BY S.NARAYANAN MOOSATH, FINANCE MANAGER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA. 2. DEPUTY COMMISSIONER (APPEALS)-II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER, DEPT OF COMMERCIAL TAXES, KOTTARAKKARA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 32742 OF 2008 W ```````````````````````````````````````````````````` Dated this the 6th day of November, 2008 J U D G M E N T Petitioner challenges Ext.P3. Ext.P3 is an order imposing condition of payment of 40% of the penalty and giving adequate security for the balance amount for granting stay of collection of penalty. According to the petitioner, the matter is not properly considered. It is done on the basis of the gross profit arrived at from a few bills recovered and without verifying the entire purchase and sales bills, contends the learned counsel for the petitioner. He also relies on the judgment of this court in M/s.Classic Marbles Vs. State of Kerala [2008 (3) KHC 459 (DB)]. 2. Having heard learned Government Pleader also, writ petition is disposed of modifying Ext.P3 and directing that if the petitioner pays Rs.2.25 lakhs and furnishes security for the balance amount to the satisfaction of the Intelligence Officer within two weeks from today, there will be a stay of collection of penalty till the disposal of the appeal. Sd/- (K.M.JOSEPH, JUDGE) aks