IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 24775 of 2011(V) -------------------------- PETITIONER(S): --------------- M/S.SOUTH INDIAN SCRAP TRADERS, OPP.JUMA MASJID, PUTHIYA ROAD, PALARIVATTOM, KOCHI-682 025, REPRESENTED BY ITS PROPRIETOR, P.A.MUHAMMED ALI. BY ADV. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH DR.K.P.PRADEEP SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 2. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-I, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24775/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATE 31.12.2010 FOR THE YEAR 2007-08 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT-P2: TRUE COPY OF THE APPEAL DATED 10.3.2011 FOR THE YEAR 2007-08 PREFERRED BY THE PETITIONER WITHOUT ANNEXURE FILED BEFORE THE 3RD RESPONDENT. EXHIBIT-P3: TRUE COPY OF THE STAY APPLICATION DATED 10.3.2011 FOR THE YEAR 2007-08 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE ORDER DATED 28.7.2011 IN APPEAL NO.KVATA NO.905/11 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P5: TRUE COPY OF THE LETTER DATED 3.9.2011 SUBMITTED BY THE PETITIONER TO THE FOURTH RESPONDENT. EXHIBIT-P6: TRUE COPY OF THE NOTICE NO.A5-723/11 DATED 9.3.2011 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24775 of 2011 ================== Dated this the 23rd day of September, 2011 J U D G M E N T The petitioner challenges Ext.P4 interim order of the 3rd respondent-appellate authority under the Kerala Value Added Tax Act, whereby, as a condition for granting interim stay, the 3rd respondent has directed the petitioner to pay 50% of the disputed tax. According to the petitioner, Ext.P4 order has been passed without applying mind by the 3rd respondent insofar as the prima facie case of the petitioner has not been considered while granting interim order. According to him, the Deputy Commissioner should have granted full stay or at least stay of recovery of 75% of the disputed tax. 2. I have heard the learned Government Pleader also. 3. I have gone through Ext.P4 order. From Ext.P4 I find that the 3rd respondent has considered the matter in the right perspective while granting interim order. Therefore, I do not think that Ext.P4 calls for any interference at the hands of this Court. Accordingly, this writ petition is dismissed. However, the petitioner shall be given one more month's time from today to comply with the condition in Ext.P4 order. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2