IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 4TH JUNE 2008 / 14TH JYAISHTA 1930 WP(C).No. 16567 of 2008(V) -------------------------- PETITIONER: ----------------- M/S.GEMCO RUBBER PVT. LTD., RUBBER PARK, ARAMPULLY , P.O.ANJOOR, MUNDUR, TRICHUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.T.G.CHANDRAKUMAR. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), COMMERCIAL TAX OFFICE, TRICHUR. 2. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, TRICHUR. 3. STATE OF KERALA REPRESENTED BY SECRETARY TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 16567 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of June, 2008 JUDGMENT Petitioner seeks a direction to hear and dispose of Ext.P3 appeal filed against Ext.P1 assessment order and seeks to quash Ext.P4 stay order. Assessment has been completed against the petitioner under Ext.P1. Petitioner preferred appeal and stay petition. Stay petition is disposed of by Ext.P5 order, by which the appellate authority granted stay on condition that the petitioner shall pay 50% of the disputed tax. Petitioner submits that the petitioner is not liable to pay the amount and the assessment is illegal. The questions which have been raised by the petitioner are all matters to be considered by the appellate authority. There is nothing wrong in the appellate authority directing payment of 50% of the disputed tax. It is not as if there was a direction to pay the entire amount. I do not think that in the facts of this case it can be said that the order is bad and warrants interference. Accordingly the prayers sought by the petitioner is rejected. I leave open all the contentions of the petitioner to be urged before the appellate authority, who will consider the same and take a decision in accordance with law. However, I extend the period for payment of 50% of the disputed tax under Ext.P5 by one month from today. (K.M. JOSEPH, JUDGE) sb WPC. 2