IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 18470 of 2011(G) -------------------------------------- PETITIONER: ------------------- M/S.HOTEL RAJ INTERNATIONAL, CHENGANNUR, REP. BY ITS MANAGING PARTNER P.P.RAJU. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, CHENGANNUR – 689 181. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM – 691 001. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18470/2011-G: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER PASSED BY THE R.1. DTD. 25/05/2011. EXT.P.1.A: COPY OF THE ASSESSMENT ORDER PASSED BY THE R.1. DTD. 25/02/2011. EXT.P.1.B: COPY OF THE ASSESSMENT ORDER PASSED BY THE R.1. DTD. 25/02/2011. EXT.P.1.C: COPY OF THE ASSESSMENT ORDER PASSED BY THE R.1. DTD. 25/02/2011. EXT.P.2: COPY OF THE APPEAL FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.2.A: COPY OF THE APPEAL FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.2.B: COPY OF THE APPEAL FILED BEFORE THE R.2. DTD 10/03/2011. EXT.P.2.C: COPY OF THE APPEAL FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.3: COPY OF THE STAY PETITION FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.3.A: COPY OF THE STAY PETITION FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.3.B: COPY OF THE STAY PETITION FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.3.C: COPY OF THE STAY PETITION FILED BEFORE THE R.2. DTD. 10/03/2011. EXT.P.4: COPY OF THE ORDER PASSED BY THE R.2. DTD 23/06/2011. EXT.P.4.A: COPY OF THE ORDER PASSED BY THE R.2. DTD. 23/06/2011. EXT.P.4.B: COPY OF THE ORDER PASSED BY THE R.2. DTD. 23/06/2011. EXT.P.4.C: COPY OF THE ORDER PASSED BY THE R.2. DTD. 23/06/2011. EXT.P.5: COPY OF THE CIRCULAR NO. 44/06 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, DTD. 27/1/2006. EXT.P.6: COPY OF THE ORDER OF THE SALES TAX APPELLATE TRIBUNAL IN T.A. 320/08 DTD. 30/01/2009. EXT.P.7: COPY OF THE LETTER FILED BEFORE THE R.1. DTD. 22/03/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18470 OF 2011 ------------------------------------------------- DATED THIS THE 8th DAY OF JULY, 2011 J U D G M E N T The petitioner challenges Ext.P4 series of orders passed by the Deputy Commissioner (Appeals), Kollam in a stay petition filed by the petitioner along with the appeals against assessment orders. By the same, stay was granted on condition that the petitioner pays 60% of the balance tax and interest due and furnishes adequate security for the balance amount. Petitioner submits that in view of Exts.P5 and P6 judgment, the petitioner has a very strong prima facie case and therefore the petitioner is entitled to absolute stay, without any condition. I have heard learned Government Pleader also. I am of the opinion that the Deputy Commissioner (Appeals), Kollam exercised his discretion in granting stay properly. Therefore, I am not quite satisfied about the contentions raised by the petitioner against the impugned orders. But considering the facts and circumstances of the case I direct that instead of 60% the amount to be paid be reduced as 50%. While calculating the said 50%, any amounts already paid shall also be taken into W.P.(C) No.18470/2011 -2- acount since petitioner claims that the petitioner has paid some amount. I make it clear that petitioner need only pay the balance amount to make up the 50%. Petitioner shall be given 3 weeks time to pay the same. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge