IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 25TH JUNE 2008 / 4TH ASHADHA 1930 WP(C).No. 19095 of 2008(W) -------------------------- PETITIONER: ------------ N.G.GOPALAKRISHNAN, PROPRIETOR NANDILATH G-MART PUNKUNNAM, THRISSUR BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER(KVAT) COMMERCIAL TAXES THRISSUR 2. ASSISTANT COMMISSIONER(AUDIT ASSESSMENT) COMMERCIAL TAXES THRISSUR 3. THE DY.COMMISSIONER(APPEALS) COMMERCIAL TAXES ERNAKULAM 4. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES THRISSUR 5. TAHSILDAR, THRISSUR BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/06/2008, ALONG WITH WPC.NOS.19121 AND 19148 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) Nos. 19095, 19121 and 19148 OF 2008 ```````````````````````````````````````````````````` Dated this the 25th day of June, 2008 J U D G M E N T Petitioners in all these cases challenge the assessment orders and seek direction to restrain the respondents from demanding tax and interest additionally raised as per the assessment orders. In all these cases, the petitioners preferred appeals and there is a stay on condition that the petitioners remit some amounts and they were directed to furnish security before the assessing authority for the balance amount. In all these cases, the complaint is that the sureties applied before the Tahsildar for obtaining solvency certificate but the applications are not disposed of. The petitioners moved for extension and extension was also granted. In the meantime, the assessing authority has rejected the security amount for want of solvency certificate. In such a situation, the petitioners are unable to comply with the conditional order passed by the appellate authority and WPC.19095/08 & connected cases : 2 : therefore, they have approached this Court. 2. I heard the learned Government Pleader also. In the facts and circumstances of the case, I feel that the time for complying with the appellate order in all these cases can be extended by a period of six weeks. Ordered accordingly. These writ petitions are disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE