IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MRS. JUSTICE K.HEMA FRIDAY, THE 1ST FEBRUARY 2008 / 12TH MAGHA 1929 WA.No. 311 of 2008() -------------------- ( JUDGMENT IN WP(C) NO.2046/08 OF THIS COURT) APPELLANT: PETITIONER: ---------------------- MESSRS. DRIVE INDIA ENTERPRISES SOLUTIONS LIMITED, SL PLAZA, 5TH FLOOR, PALARIVATTOM, COCHIN-682 025. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES (APPEALS), THIRUVANANTHAPURAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY SR. GOVT. PLEADER SRI. MUHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B. KOSHY & K. HEMA, JJ. -------------------------------------------- Writ Appeal No. 311 of of 2008 -------------------------------------------- Dated this the 1st day of February, 2008. JUDGMENT Koshy, J: Writ petitioner is the appellant. Against Ext.P2 order imposing penalty, appellant filed appeal which is pending. He has raised various factual and legal questions in the appeal petition. Along with the appeal, a stay petition was also filed. The penalty imposed is Rs.34,26,816/-. The appellate authority has granted stay on deposit of 50% of the amount demanded. The learned single Judge refused to interfere in the order. 2. After hearing the parties, we are of the view that considering the nature of the contentions, the interim order passed can be varied. On payment of 10 lakhs on or before 15.3.2008 and furnishing security for the balance, the impugned order shall stand stayed until disposal of Ext.P3 appeal. The appellate authority is free to dispose of the matter as expeditiously as possible. Writ Appeal is disposed of as above. Issue photocopy of judgment today itself. SD/- J.B.KOSHY, JUDGE. Sd/- K. HEMA, JUDGE. Krs.