IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 16TH DECEMBER 2008 / 25TH AGRAHAYANA 1930 WP(C).No. 36903 of 2008(R) -------------------------- PETITIONER(S): --------------------- M/S. KERALA STEEL ASSOCIATES, MAMANGALAM, KOCHI-25, REPRESENTED BY ITS PROPRIETOR MR.NOOR MUHAMMED NOOR SHAH. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN RESPONDENT(S): ----------------------- 1. THE ASSISTANT COMMISSIONER-II(A.A), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 36903 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of December, 2008 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. 2. Ext.P6 is an order passed granting stay on condition of the petitioner paying 50% of the tax due and furnishing security for the balance amount. On a perusal of the order it falls foul of the dictum laid down by this court in the decision reported in Supreme Electrical Engineering (P) Ltd., v. Commercial Tax Officer (2008 (3) KLT 805). Accordingly, I quash Ext.P6. The second respondent will pass an order in accordance with law within a period of three weeks from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb