IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7278 of 2010(H) ------------------------- PETITIONER(S): --------------- M/S.HOTEL DIANA, SOUTH MALABAR TRADING COMPANY, VADAKKANCHERRY, PALAKKAD DISTRICT, REPRESENTED BY JOSEPH MATHEW, PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (LUXURY TAX), PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7278 of 2010 -------------------------------------- Dated, this the 8th day of March, 2010 J U D G M E N T The petitioner is challenging the condition imposed by the 2nd respondent vide Ext.P11 directing to satisfy 35% of the amount due as a pre-condition to avail the benefit of interim stay granted by the said authority during pendency of the appeal. 2. Many a ground has been raised in the Writ Petition, both legal as well as factual. However, the learned counsel appearing for the petitioner submits that the petitioner does not want to press any such contentions for the time being and that the petitioner had made earnest arrangements to satisfy the condition imposed by the authority and that they might be given some breathing time in this regard. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the petitioner is permitted to satisfy the condition imposed vide Ext.P11 within a further period of 10 days. On satisfying the condition as above, the petitioner will continue to avail the benefit of interim stay granted by the 2nd respondent during pendency of the statutory appeal. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc