IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 8TH JANUARY 2010 / 18TH POUSHA 1931 WA.No. 29 of 2010() ------------------- AGAINST THE JUDGEMENT IN WPC.35144/2009 Dated 07/12/2009 .................... APPELLANT(S): PETITIONER ------------------------ RAGESH MANU,AGED 21,S/O.RADHAKRISHNAN, SANTHIMADOM,N.PARUR,PROPRIETOR,M/S.SANTHIMADOM TRADE WAYS,KOTTAPPADY,GURUVAYOOR, TRICHUR DISTRICT. BY ADV. SRI.V.A.PRADEEP KUMAR SRI.K.S.RAJESH SRI.M.SHAJU PURUSHOTHAMAN RESPONDENT(S): RESPONDENTS -------------------------- 1. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER,CHAVAKKAD, TRICHU DISTRICT. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Writ Appeal No.29 of 2010 .................................................................... Dated this the 8th day of January, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Government Pleader appearing for the respondents. The prayer in the Writ Petition was for modification of the conditional stay order issued by the first appellate authority granting stay against recovery of arrears of sales tax on payment of 40% of the assessed tax. Since the matter is pending in appeal, learned Single Judge rightly did not consider the grounds of appeal on merits. However, having regard to the scheme of taxation under the KVAT Act and having regard to the additions made and the amount of tax involved, we allow the Writ Appeal by reversing the judgment of the learned Single Judge and by modifying the interim order of stay granted by the Deputy Commissioner (Appeals) reducing the payment from 40% to 25% of balance assessed tax demanded from the appellant. Time for payment is extended till 31st of this months. There will be direction to the appellate authority to take up the appeal 2 and dispose of the same within two months from date of making payment of 25% as stated above. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms