IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31453 of 2011(F) -------------------------------------- PETITIONER: ------------------- C.H.ABDURAHIMANKUTTY,PROPRIETOR, WESTERN TRADING CO.,PUTHIYATHERU, KANNUR. BY ADV. SRI.V.P.SUKUMAR. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE,KANNUR-670 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOZHIKODE-673 001. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31453/2011-F: APPENDIX PETITIONER'S EXHIBITS:- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 8-6-2011 PASSED BY THE IST RESPONDENT. EXT.P2: TRUE COPY OF THE APPEAL DATED 11-7-2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3: TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 11-7-2011. EXT.P4: TRUE COPY OF THE ORDER DATED 13-9-2011 PASSED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31453 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T The petitioner challenges Ext.P4 order passed by the appellate authority under the Kerala Value Added Tax Act, 2003 in a stay petition filed by the petitioner along with an appeal against the order of assessment, whereby the petitioner has been directed to pay 50% of the balance amount outstanding as a condition for grant of stay. The petitioner submits that Ext.P4 order is in violation of the principles laid down by this Court in the matter of considering the stay applications under the Taxation statues. 2. I have heard the learned Government Pleader also. I have gone through Ext.P4 order. I am satisfied that the appellate authority has considered the relevant aspects for grant of stay. I do not find any error of jurisdiction W.P.(C)No.31453 of 2011 -2- therein. Therefore I am not inclined to interfere with Ext.P4 order. The counsel for the petitioner seeks some time to pay the 50% as directed in Ext.P4. I direct the respondents to permit the petitioner to pay the 50% in two equal instalments payable on 15.12.2011 and 15.01.2012. All other conditions in Ext.P4 shall be satisfied by the petitioner. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/