IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI THURSDAY, THE 15TH JANUARY 2009 / 25TH POUSHA 1930 WA.No. 108 of 2009 --------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.31747/2008 DATED 10/11/2008 .................... APPELLANT/ PETITIONER IN W.P.(C): ----------------------------------------------------- M.P. JEEVAN, S/O. SOMAN, AGED 33 YEARS, PROPRIETOR, M.P. SANKARAN, MAIN ROAD, VADAKARA. BY ADVS. SRI.PULIKKOOL ABUBACKER, SRI.A.SUDHEESH. RESPONDENTS/ RESPONDENTS: ------------------------------------------------ 1. THE COMMERCIAL TAX OFFICER, VADAKARA. 2. THE DEPUTY COMMISSIOINER (APPEALS), COMMERCIAL TAXES, CALICUT. 3. SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, CALICUT. R1 TO R3 BY GOVT. PLEADER (TAXES) SRI. MOHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15/01/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY, Ag.C.J. & V.GIRI, J. -------------------------------------- W.A.No.108 of 2009 ------------------------------------- Dated 15th January, 2009 JUDGMENT Koshy, Ag.C.J . Appellant/petitioner was issued with Exts.P1, P2, P6 and P7 orders. Appeals were already filed against those orders. Exts.P6 and P7 orders are passed by the appellate authority granting stay on condition that the petitioner remits 50% of the balance demand and furnishes security for the balance amount. The main contention of the petitioner is that he is receiving cash discount and if cash discount is allowed, no amount will be due. These are matters to be considered by the appellate authority. It is further contended that in view of the recession time, petitioner should not be asked to pay any amount as prima facie there are valid grounds. 2. Heard Government Pleader. 3. If the petitioner pays 25% of the tax demanded before 31.1.2009, further proceedings shall stand stayed and appellate authority shall dispose of the appeals as expeditiously as possible. The writ appeal is disposed of accordingly. J.B.KOSHY ACTING CHIEF JUSTICE V.GIRI JUDGE tks