IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 17846 of 2011(E) ----------------------- PETITIONER : --------------------- DEEPAK PRADHAN , S/O.BHASKAR PRADHAN RESIDING AT B-3, KAMAL KISHORE BALGOVIND DAS ROAD, MAHIM MUBAI - 400016. BY ADVS. SRI. S. VINOD BHAT SRI.LEGITH T. KOTTAKKAL RESPONDENT(S): -------------------------- 1. SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE - 673 001. 2. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, KOZHIKODE - 673 001. 3. STATE OF KERALA REPRESENTED BY ITS SECRETARY COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 17846 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE MEMORANDUM OF APPEAL BEFORE THE 1ST RESPONDENT DATED 23-11-2010 WITH IMPUGNED ORDERS. EXT.P2 : COPY OF THE INTERIM APPLICATION FILED BEFORE THE 1ST RESPONDENT DATED 23-10-2010. EXT.P3 : COPY OF THE ORDER DATED 26-4-2011 PASSED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17846 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of June, 2011. J U D G M E N T The petitioner is challenging Ext. P3 order passed by the Kerala Sales Tax Appellate Authority in a stay petition filed by the petitioner along with an appeal in respect of the assessment year 2003-04. According to the petitioner, Ext. P3 order directing payment of 50% of the tax and furnishing security for the balance is too onerous and therefore arbitrary and unsustainable. 2. I have heard the learned Government Pleader also. 3. I am not at all satisfied that Ext. P3 is in any way onerous, arbitrary or unsustainable. The Tribunal has exercised their jurisdiction correctly and reasonably. However, in view of the facts and circumstances of the case, the petitioner shall be given one more month's time to comply with the directions in Ext. P3 order. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/