IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH DECEMBER 2011 / 16TH AGRAHAYANA 1933 WP(C).No. 32453 of 2011(F) ------------------------ PETITIONER : --------------------- K.K.PARAMESWARAN, PROPRIETOR,GOPIKA RESIDENCY, VARAPPUZHA BY ADVS. SRI.V.V.ASOKAN SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER II AGRICULTURAL INCOME TAX AND SALES TAX DEPARTMENT, NORTH PARAVOOR-683513 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682015 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY KOCHI-682002 R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 32453 of 2011(F) APPENDIX PETITIONERS' EXHIBITS : EXT.P1:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT (AY-2006-2007) DTD 26/3/2011 EXT.P2:- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT (AY-2007-2008) DTD 26/3/2011 EXT.P3:- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2006-2007 KVAT) DTD 30/5/2011 EXT.P4:- TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (2007-08KVAT) DTD 30/5/2011 EXT.P5:- TRUE COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT (2006-2007) DTD 15/10/2011 EXT.P6:- TRUE COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT (2007-2008) DTD 14/10/2011 EXT.P7:- TRUE COPY OF THE CONDITIONAL ORDER OF STAY PASSED BY THE 2ND RESPONDENT (AY-2006-2007 AND 2007-08) DTD 9/11/2011 RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.32453 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of December, 2011 J U D G M E N T The petitioner challenges Ext.P7 order passed by the 2nd respondent in a stay petition filed along with an appeal filed by the petitioner against orders of assessment, whereby the petitioner has been directed to pay 40% of the amounts due as a condition for stay. According to the petitioner, 2nd respondent has not considered the stay petition in the right perspective in accordance with the principles laid down by this Court for such consideration in tax matters. 2. I have heard the learned Government Pleader also. On a perusal of Ext.P7, I am satisfied that the 2nd respondent has considered the stay petition in the right perspective. In the above circumstances, the petitioner seeks facility to pay the amount as directed in Ext.P7 in two W.P.(C)No.32453 of 2011 -2- instalments. Accordingly I dispose of this writ petition with a direction to the respondents to permit the petitioner to pay 40% as directed in Ext.P7 in two equal instalments payable on 22.12.2011 & 23.01.2012. The other conditions in Ext.P7 shall be promptly complied with by the petitioner. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/