IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH MAY 2010 / 29TH VAISAKHA 1932 WP(C).No. 15344 of 2010(P) -------------------------- PETITIONER(S): --------------- M/S.LOTUS 8 A' PART HOTELS, OPP.COCHIN INTERNATIONAL AIRPORT, VAPPALASSERY P.O., NEDUMBASSERY, ERNAKULAM (DISTRICT). BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (LT), O/O. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, KOCHI-02. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 15344 OF 2010 -------------------------------------------- Dated this the 19th day of May, 2010 JUDGMENT The petitioner is challenging the correctness and sustainability of the condition imposed by the appellate authority vide Ext.P16 whereby 50% of the disputed amount is ordered to be satisfied towards the assessment and penalty in respect of the assessment years except in the case of 2008-09 where it is 60%. 2. The case projected by the petitioner is that Ext.P16 is only a sterio-typed or mechanical order which is not liable to be sustained in view of various judgments rendered by this Court as well as the Apex Court holding that interim orders cannot be passed in quite a mechanical manner. 3. Heard the learned Government Pleader as well. 4. It is brought to the notice of this Court that the proceedings filed by the petitioner availing the statutory remedy by way of appeal and interlocutory application for stay was the subject matter of this Court earlier in WP(C) 37095/2009 wherein Ext.P14 verdict was passed directing the appellate authority to consider the matter as specified, simultaneously intercepting the coercive proceedings for a period of one month. Pursuant to the above verdict, the I.A. for stay was considered, leading to issuance of Ext.P16, whereby interim stay was granted during pendency of the appeal, on 2 WP(C) No. 15344/2010 condition that the petitioner satisfied the liability to the extent as specified therein (50%/60%), which is under challenge in this Writ Petition. 5. The learned counsel for the petitioner submits that the contentions raised by the petitioner in the appeal have not been properly adverted to; which is strongly rebutted from the part of the respondents. Referring to Ext.P16, the learned Government Pleader submits that the figures reflected from the Books of Accounts maintained by the petitioner have been very much adverted to and the finding is very much supported with reasons. 6. Going by the facts and figures, it is very much evident that the appellate authority has considered the various aspects; and the condition has been imposed on the basis of proper application of mind. However, taking note of the fact that the amount involved in the case is quite substantial, this Court finds that interest of justice could be satisfied, if the petitioner is directed to deposit 1/3 of the liability, instead of 50/60% as now ordered by the appellate authority, vide Ext.P16. 7. In the above circumstances, the petitioner will continue to have the benefit of interim stay granted by the appellate authority vide Ext.P16, subject to satisfaction of 1/3 of the disputed liability. However, since the time stipulated by the appellate authority is already over, the petitioner is granted ten days' more time to satisfy the amount as aforesaid. 3 WP(C) No. 15344/2010 8. The 2nd respondent is also directed to consider the statutory appeals preferred by the petitioner and to have finalized in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc