IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 10TH NOVEMBER 2008 / 19TH KARTHIKA 1930 WP(C).No. 33070 of 2008(J) -------------------------- PETITIONER(S): --------------- S.ABOOBACKER, PROPRIETOR, ABOOBACKER AGENCIES, RAMLA BUILDING, VAVARAMBALAM, POTHENCODE P.O. BY ADV. SRI.B.KRISHNA MANI RESPONDENT(S): --------------- THE DEPUTY COMMISSIONER (APPEALS) THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 33070 OF 2008 J ```````````````````````````````````````````````````` Dated this the 10th day of November, 2008 J U D G M E N T Petitioner challenges Ext.P2. Ext.P2 is the order passed granting stay of collection of disputed tax on condition that the petitioner deposits 50% of the disputed tax and furnishes adequate security for the balance amount. 2. I heard learned counsel for petitioner and learned Government Pleader. 3. I perused the order. It appears to be passed mechanically and not keeping in view the decision in Supreme Electrical Engg. (P) Ltd. Vs. Commercial Tax Officer [2008 (3) KLT 805]. I feel that Ext.P2 cannot be sustained. Ext.P2 is quashed and there will be a direction to the 1st respondent to consider the matter afresh and take a decision in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such decision is taken, recovery proceedings against the petitioner shall be kept in abeyance. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks