IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 12771 of 2011(V) --------- -------------------------- PETITIONER(S): ---------------------- R.GOPAKUMAR, S/O.RAGHAVAN PILLAI, MAHALAKSHMI DISTRIBUTORS, ANCHAL, KOLLAM DISTRICT. BY ADV. SRI.B.MOHANLAL RESPONDENT(S): ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-9. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 12771 of 2011(V) APPENDIX P1 : COPY OF THE PERFORMA INVOICE AND DELIVERY NOTE ISSUED FROM JAYAKANNAN MATCHES PRIVATE LIMITED, SIVAKASI, TAMIL NADU TO THE PETITIONER. P2 : COPY OF THE CIRCULAR NO.40/2007 DTD 15/09/2007 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, KOLLAM. P3 : COPY OF THE ASSESSMENT ORDER DTD 06/09/2010 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. P4 : COPY OF THE STATUTORY APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P5 : COPY OF THE ORDER NO. TAVAT NO.188/2009, 189/09 AND 190/09 DTD 12/03/2010 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. P6 : COPY OF THE REVENUE RECOVERY NOTICE RRC 266/10-11 DTD 27/01/2011 UNDER SEC. 23AA OF THE K.G.S.T. ACT 1963 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P7 : COPY OF THE JUDGMENT DTD 09/02/2011 IN W.P.C NO.4265/2011 OF THIS HON'BLE COURT. P8 : COPY OF THE ORDER NO.KVTA-836/2010 DTD 30/03/2011 PASSED BY 1ST RESPONDENT. P9 : COPY OF THE REVENUE RECOVERY NOTICE RRC NO.266/10-11 DTD 13/10/2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P10 : COPY OF THE PROHIBITORY ORDER NO.RRC-266/10-11 DTD 26/10/2011 ISSUED BY THE 3RD RESPONDENT TO THE BRANCH MANAGER, SBT, POOYAPPALLY. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE. STU S.SIRI JAGAN, J. ================== W.P.(C).No. 12771 of 2011 ================== Dated this the 17th day of November, 2011 J U D G M E N T The petitioner challenges Ext.P8 order of stay passed, in an appeal filed against an assessment order, directing the petitioner to pay 50% of the balance amount as a condition for stay and to furnish security for the balance amount. The petitioner's contention is that similar appeals have already been allowed by the same appellate authority and the said assessments have been remanded for fresh consideration by the assessing authority. 2. I have heard the learned Government Pleader also. The learned Government Pleader does not dispute the fact that similar appeals have been allowed and the assessing authority has been directed to reconsider the assessments as directed in those appeals. If a similar appeal has been allowed, naturally, this appeal also should be allowed. In such circumstances, it is not just and proper to insist on payment of tax as directed in Ext.P8 order. In above circumstances, the direction in Ext.P8 to pay 50% of the balance tax due is quashed. However, the petitioner shall furnish adequate security as directed in Ext.P8 order. The amount already paid by the petitioner need be refunded only in accordance with the fresh assessment order, to be passed after remand in the appeal as in similar appeals. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge