IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 W.A.No.1948 of 2011 --------------------------------- AGAINST THE JUDGEMENT IN WP(C).31737/2011-N, DATED 29/11/2011 .................... APPELLANT/PETITIONER:- -------------------------------------- M/S. DEVICES DISTRIBUTORS, K.T.COMPLEX, JAIL ROAD, CALICUT - 673 004, REPRESENTED BY ITS MANAGING PARTNER SRI.P.C. FRANCIS. BY ADV. SRI.P.B.SAHASRANAMAN SRI.K.JAGADEESH SRI.T.S.HARIKUMAR RESPONDENTS/RESPONDENTS:- ------------------------------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, KOZHIKODE - 673 004. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE - 673 004. R1 & R2 BY GOVERNMENT PLEADER SRI.BOBBY JOHN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: vku/- C.N.Ramachandran Nair & K.Vinod Chandran, JJ. ---------------------------------------- W.A.No.1948 of 2011 ----------------------------------------- Dated this, the 20th day of December, 2011 JUDGMENT C.N.Ramachandran Nair,J.: Heard the counsel for the appellant and Senior Government Pleader for the respondents. 2. The order under challenge before the learned Single Judge was conditional stay order directing payment of 50% of the balance tax and interest due from the appellant. The learned Single Judge declined to interfere, for the reason that the appellant's case has to be established before the appellate authority. 3. In the normal course we would not interfere with conditional stay orders issued. However, having regard to the appellant's contention that the auditor himself issued a fresh audit report declaring that the appellant is entitled to credit of higher amount of input tax, we modify the stay order by reducing the amount directed to be paid, from Rs.6,50,000/- (Rupees six lakhs and fifty thousand only) to Rs.5,00,000/- (Rupees five lakhs only). W.A. NO.1948 of 2011 : 2 : The appellate authority is directed to consider the matter in detail and if necessary, verify the payment of tax made by the supplier while deciding the entitlement for higher amount of input tax. The time is extended by one month from today to make the payment. The Writ Appeal is allowed by vacating the judgment of the learned Single Judge and by disposing of the writ petition as above. Sd/- C.N.Ramachandran Nair, Judge Sd/- K.Vinod Chandran, Judge. vku/- - true copy -