IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 27TH MAY 2009 / 6TH JYAISHTA 1931 WP(C).No. 14431 of 2009(Y) -------------------------- PETITIONER: ----------------- M/S.IGLOO AYURVEDIC RESORT, CHITHRAPURAM, MUNNAR, REPRESENTED BY ITS MANAGING PARTNER, MR.SAJID PADIYATH. BY ADV. SRI.SOJAN JAMES RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.3, IDUKKI AT DEVIKULAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KATTAPPANA. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 14431 OF 2009 ......................................................................... Dated this the 27th May, 2009 J U D G M E N T The petitioner is aggrieved of the penalty imposed by the departmental authorities vide Ext.P1 order with respect to the assessment year 2007-08, pursuant to the inspection and verification of the records conducted by the Intelligence wing of the Commercial Taxes, Squad No.III, Idukki. Challenging Ext.P1 order imposing the penalty, the petitioner has already approached the second respondent by filing Ext. P2 appeal along with Ext. P3 stay petition . The grievance of the petitioner is that the appellate authority though has granted a stay as borne by Ext. P4, a condition has been imposed directing the petitioner to remit a sum of Rs.75,000/-, which according to the petitioner is not sustainable, as the tax liability on the basis of the admitted turnover to the extent it exceeds the amount of Rs. 10 lakhs will only come to a sum of Rs. 20,832/- and as such, the penalty W.P.(C) No. 14431 OF 2009 2 would never exceed Rs. 41,664/- under any circumstances. 2. In the above circumstances, the petitioner is directed to deposit the said admitted extent of Rs.41,664/- within a period of one month. On such an event, the second respondent shall consider and pass appropriate orders on Ext. P2 appeal, as expeditiously as possible. Till final orders are passed in the appeal as aforesaid, all further coercive steps taken against the petitioner will be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk