IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 19TH FEBRUARY 2008 / 30TH MAGHA 1929 WP(C).No. 5792 of 2008(M) ------------------------- PETITIONER: ------------ SRI.V.P.MENON AND CO., CHERUVALLOOR, REPRESENTED BY ITS MANAGING PARTNER MR.K.R.MANOJ KUMAR. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS) III, COMMERCIAL TAXES, ERNAKULAM. 3. COMMERCIAL TAX OFFICER, CHALAKKUDY. 4. DEPUTY TAHSILDAR (REVENUE RECOVERY), MUKUNDAPURAM. BY GP. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. -------------------------- W.P.(C)No.5792 OF 2008 ----------------------------- DATED THIS THE 19TH DAY OF FEBRUARY, 2008 J U D G M E N T The challenge in this writ petition is against Exhibit P8. Exhibit P8 is an order passed considering an application for stay filed by the petitioner along with Exhibit P6 appeal. It is seen that total demand is for Rs.8,49,386/-. That amount is due in terms of Exhibit P5 order of assessment. By Exhibit P8 order stay has been granted on condition that the petitioner remits Rs.2 lakhs. 2. Counsel for the petitioner submits that if the appeal is allowed nothing will be payable and that the establishment itself is closed. The sustainability or otherwise of the assessment order and demand made, is a matter for the appellate authority to consider and at this stage having regard to the fact that out of more than Rs.8 lakhs, only Rs.2 lakhs is directed to be paid, I do not think Exhibit P8 is vitiated by any reason warranting interference of this Court under Article 226 of the Constitution of India. In the result, this writ petition is dismissed. ANTONY DOMINIC, JUDGE. dsn