IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 30TH JUNE 2011 / 9TH ASHADHA 1933 WP(C).No. 17501 of 2011(K) -------------------------- PETITIONER(S): --------------- M/S.VICTORIA POLY FORM, ARIMPOUR, THRISSUR, REP BY PHILIPH A MULAKKAL PROPRIETOR. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE DY. COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-16. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, THRISSUR-01. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17501 of 2011(K) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2006-07 DTD.31.12.2010 EXT.P2 : COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2007-08 DTD.30.12.2010 EXT.P3 : COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2008-09 DTD.31.12.2010 EXT.P4: COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2006-07 DTD.16.6.2011 EXT.P5: COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2007-08 DTD.16.6.2011 EXT.P6: COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 DTD.16.6.2011 EXT.P7: COPY OF THE JUDGMENT DTD.20.5.2010 IN W.A.NO.810/2010 EXT.P8: COPYO F THE JUDGMENT DTD.13.4.2007 IN W.P(C) NO.12534/2007 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE AB C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17501 of 2011-K ---------------------------------------- Dated this the 30th day of June, 2011. J U D G M E N T The petitioner is seeking modification of the conditions stipulated through Exts.P4 to P6 interim orders issued by the 1st respondent, the appellate authority. Those orders are issued on the stay petitions filed along with appeals instituted against Exts.P1 to P3 orders of assessment. Through the said orders, interim stay was granted against collection of tax amount in dispute, subject to condition of the petitioner remitting 30% of the amounts due and on furnishing adequate security for the balance amount in any of the forms stipulated under Rule 19(2) of the Kerala Value Added Tax Rules (KVAT Rules). 2. According to the petitioner he has complied with the condition with respect to payment of 30% and the amount stipulated has already been remitted. With respect to the condition for furnishing Security Bond, the petitioner submits that, the authority is insisting for furnishing the Bond with solvent sureties. The petitioner finds it difficult to comply with such insistance. On the alternative, the petitioner is seeking a W.P(C) No.17501 of 2011-K 2 modification in permitting execution of the Security Bond in the form prescribed under the Rules, without sureties. 3. Heard; learned Government Pleader appearing on behalf of the respondents. Considering the fact that the petitioner had already remitted 30% of the amount, I am of the view that indulgence can be shown in permitting execution of the Bond without sureties. 4. Therefore, the writ petition is disposed of directing the 1st respondent to consider and dispose of the appeals in question at the earliest possible, at any rate within a period of three months from the date of receipt of a copy of this judgment. 5. In modification of the conditions stipulated in Exts.P4 to P6, the respondents are directed to restrain recovery of the amounts in dispute, provided the petitioner remitted 30% of the amount due as insisted upon and further on the petitioner furnishing Security Bond in the form prescribed under the KVAT Rules, without sureties, within two weeks from the date of receipt of a copy of this Judgment. C.K.ABDUL REHIM JUDGE ab