IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 31ST JULY 2008 / 9TH SRAVANA 1930 WA.No. 1603 of 2008() ------------------------------ AGAINST THE JUDGEMENT/ORDER IN WPC.21027/2008 Dated 18/07/2008 .................... APPELLANT: PETITIONER ------------------------------------- T.P. JOSEPH, GOVERNMENT CONTRACTOR, THOTTATHIL HOUSE, NADAKKAVU.P.O, UDAYAMPEROOR, ERNAKULAM DISTRICT. BY ADV. SRI.DALE P.KURIEN RESPONDENTS/ RESPONDENTS ----------------------------------------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSEEMENT), THEVARA, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM. 3. M/S. KOCHI REFINERIES LIMITED, KUNDANNOOR, KOCHI, RERESENTED BY ITS CHAIRMAN AND MANAING DIRECTOR. GOVERNMENT PLEADER SRI.MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 31/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Rs/ J.B.KOSHY & V.K.MOHANAN, JJ. -------------------------------------- W.A.No.1603 OF 2008 ------------------------------------- Dated 31st July, 2008 JUDGMENT Koshy,J . Appellant/petitioner filed an appeal against Ext.P8 order regarding the rate of tax fixed on the Bitumen supplied by the department. By Ext.P13 order, appellate authority required the assessee to remit one third of the disputed amount as a condition for stay of the collection of demand for the year 2005-06. Statute has provided an efficacious remedy of filing an appeal and it is for the appellate authority to decide various questions raised by the petitioner. It is not proper for this court to decide merits of the matter in a petition filed under Article 226 of the Constitution of India. Prima facie case and other requirements were considered by the appellate authority and stay was granted on condition of payment of one third of the disputed amount. Learned Judge, in the impugned judgment, agreed with the above order, but, six weeks' time from the date of the judgment was granted for deposit of the amount. We see no ground to interfere with the impugned judgment. However, we give time for payment till 15th September, 2008. W.A.1603/2008 2 On payment of the above amount, appeal should be heard as expeditiously as possible. The appeal is disposed of accordingly. J.B.KOSHY JUDGE V.K.MOHANAN JUDGE tks