IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH FEBRUARY 2009 / 7TH PHALGUNA 1930 WP(C).No. 6173 of 2009(N) ------------------------- PETITIONER(S): --------------- K.MOIDUTTY, S/O.ABDU, AGED 65,MANAGING PARTNER,M/S ELITE HARDWARES,COURT ROAD, TIRUR. BY ADV. SRI.PULIKKOOL ABUBACKER RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER,(AUDIT AND ASSESSMENT),DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 6173 OF 2009 N ```````````````````````````````````````````````````` Dated this the 26th day of February, 2009 J U D G M E N T Petitioner challenges Ext.P8. Ext.P8 is an order passed by the appellate authority granting stay on condition that the petitioner pays 50% of the balance amount due and furnishes adequate security for the balance amount. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. The appellate authority has found that the assessing authority has not established a pattern of suppression and the addition made by the assessing authority is excessive. It is also noted that the defect pointed out by the assessing authority in connection with the disallowance of input tax claim on opening stock appears to be technical, the same has been rectified by the appellant. It is after noting all these, the petitioner has been called upon to pay 50% of balance tax. I feel that the interest of justice will be met if the petitioner will be called upon to pay one third instead of 50% and to furnish adequate security for the balance WPC.6173/09 : 2 : amount. 4. Accordingly, writ petition is disposed of as follows. Ext.P8 is modified and it is ordered that if the petitioner deposits one third of the balance amount due and furnishes adequate security for the balance amount within one month from today, recovery proceedings will be kept in abeyance till the appeal is disposed of. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE