IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 8TH JANUARY 2007 / 18TH PAUSHA 1928 WP(C).No. 32 of 2007(D) ----------------------- PETITIONER: ------------ M/S.SPICES TRADING CORPORATION LTD., S R M ROAD, 43/1548, ERNAKULAM, KOCHI-12, REP. BY ITS ASSISTANT MARKETING MANAGER, MR.B.JAGADISH KUMAR. BY ADV. SRI.A.M.SHAFFIQUE SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER, (ASSMT.), SPECIAL CIRCLE (PRODUCE), MATTANCHERRY. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 3. THE STATE OF KERALA, REP. BY THE SECRETARY (TAXES), GOVERNEMNT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRIL SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN,J. ---------------------------------------- W.P.(C).NO.32 OF 2007 ---------------------------------------- Dated this the 8th day of January, 2007 JUDGMENT Ext.P4 is an order granting stay on condition to remit 50% of the tax dues. Petitioner contends that he is only an auctioneer and by virtue of Circular No.7/99 the petitioner need not produce 25 C Form in respect of the products directly given to the auctioneers by the planters. As such there is no liability and the entire amount ought to have been allowed by way of exemption. 2. Heard both sides. 3. In the factual situation, there will be a direction that in case the petitioner pays an amount of Rs.2,00,000/- (Rupees two lakhs) within three weeks from today, realisation of the balance amount due shall stand stayed -2- W.P.(C).NO.32/2007 until disposal of the appeal by the 2nd respondent. To the above extent the stay order passed by the Appellate Authority is modified. Writ Petition is disposed of as above. P.R.RAMAN, Judge. kcv.