IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31148 of 2011(P) -------------------------------------- PETITIONER: ------------------- M/S.AYURJANA AYURVEDIC PHARMACY, KOTTIYODE, CHIRAKKALPADI, THRIKKALOOR P.O, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SHAHUL HAMEED. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, MANNARKKAD- 678 582. 2. ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL APPEALS, PALAKKAD- 678 001. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD- 678 001. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31148/2011-P: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: COPY OF ORDER ISSUED BY THE IST RESPONDENT DTD. 23/11/2010. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01/04/2011. EXT.P3: COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.22/08/2011. EXT.P4: COPY OF RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010. EXT.P4(A): COPY OF RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010 EXT.P4(B): COPY OF THE RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010. EXT.P4(C): COPY OF RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010. EXT.P4(D): COPY OF RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010. EXT.P4(E) COPY OF RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010. EXT.P4(F) COPY OF RECEIPTS ISSUED BY THE IST RESPONDENT DTD. 26/11/2010. EXT.P5: COPY OF ANNUAL RETURN FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31148 of 2011 ---------------------------------------------- Dated this the 23rd day of November, 2011 JUDGMENT The petitioner challenges Ext.P3 order passed by the 2nd respondent appellate authority in an appeal filed by the petitioner against an order of assessment served on the petitioner under the Kerala Value Added Tax Act, whereby the petitioner has been directed to pay 40% of the tax demanded as a condition for stay within 15 days. According to the petitioner, the order has not been passed in accordance with the principles laid down by this Court for considering stay applications by the appellate authorities under taxation legislations. 2. I have heard the learned Government Pleader also. On a reading of Ext.P3, I am not satisfied that the appellate authority has committed any error of jurisdiction in passing that order. Therefore, I am not inclined to interfere with Ext.P3 order. In view of the same, the petitioner seeks time to pay the amounts as per Ext.P3. W.P.(C)No.31148/11 2 3. Taking a lenient view, I direct the respondents to give the petitioner two more weeks' time from today to pay the amounts covered by Ext.P3 order. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.31148/11 3