IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH FEBRUARY 2010 / 30TH MAGHA 1931 WP(C).No. 5616 of 2010(B) ------------------------- PETITIONERS --------------- 1. SRI,SETHUKUMAR S/O.DAMODHARAN, MEENU BHAVANAM,ADOOR. 2. NOORUDEEN SON OF NAGOOR MEERAN, KOTTAKOIKAL, ADOOR BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.RAJA KANNAN RESPONDENTS: --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY ( TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ADOOR. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (APPEALS), KOLLAM. 4. DEPUTY TAHSILDAR, ADOOR. 5. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 5616 OF 2010 ......................................................................... Dated this the 19th February , 2010 J U D G M E N T The petitioner is challenging Exts.P7 and P7(a) orders passed by the third respondent granting interim stay directing the petitioners to deposit the amount as specified therein towards tax and cess, as a condition to avail the benefit of interim stay during the pendency of the appeals. 2. Subsequently, it appears that the petitioners have approached the appellate authority by filing petitions for extension of time to satisfy the condition till 28.02.2010 and after considering the request, the appellate authority passed Exts. P8 sand P8(a) orders whereby the time originally stipulated, i.e. 30.01.2010, was extended till 21.02.2010. The petitioners are admittedly still to satisfy the condition, including remittance of the due amount and also to provide adequate security for the balance amount. The case of the petitioners is W.P.(C) No. 5616 OF 2010 2 that because of the frustrating pecuniary circumstances, the petitioners could not effect payment . 3. Heard the learned Government Pleader as well, who submits on the basis of the materials on record that, the amounts stipulated to be paid under Exts. P7 and P7 (a) are only on the basis of the admitted figures, as furnished by the petitioners and further that the orders imposing the condition are very much 'speaking orders', which do not call for any interference. In any view of the matter, there was no challenge for the petitioners against Exts.P7 and P7(a) orders dated 04.01.2010 earlier and the petitioners became aggrieved only after passing of Exts.P8 and P8(a) orders, whereby the request for extension of time till 28.02.2010 was not allowed as such, but for extending the time only till 21.02.2010. 4. Considering the facts and circumstances, this Court does not find it as a fit case to exercise the discretionary jurisdiction under Article 226 of the Constitution of India. There is absolutely no merit or bonafides in the Writ Petition. However, considering the persuasive submission made by the learned Counsel for the W.P.(C) No. 5616 OF 2010 3 petitioners, the petitioners are permitted to satisfy the condition imposed by the appellate authority/the third respondent vide Exts. P7 and P7(a), on or before 10.03.2010 remitting the balance tax and cess due and furnish adequate security for the balance amount. On satisfying the requirement as above, the petitioners will continue to have the benefit of interim stay granted by the appellate authority vide Exts. P7 and P7(a). Subject to this, the recovery proceedings being pursued by the respondents against the petitioners shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk