IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 15TH JANUARY 2008 / 25TH POUSHA 1929 WA.No. 91 of 2008() ------------------- AGAINST THE JUDGEMENT IN WPC.37862/2007 Dated 03/01/2008 .................... APPELLANT/PETITIONER: ------------------------------ M/S. KANNAMTHANAM & CO., MEDANADA, CHALLAPPARA, MALAYAM P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER, K.J.THOMASKUTTY. BY ADV. SRI.BECHU KURIAN THOMAS RESPONDENTS/RESPONDENTS: ------------------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, MARAPPALAM, PATTOM PALACE P.O., THIRUVANANTHAPURAM. BY SR. GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY & K.M.JOSEPH, JJ. ------------------------------- W.A.NO.91 OF 2008 () ----------------------------------- Dated this the 15th day of January, 2008 J U D G M E N T KOSHY,J. The appellant has started a new industry and the best judgment assessment was made making a demand of tax of about Rs.51 lakhs. Admitted tax of more than Rs.2 lakhs was paid. Appellant filed appeal along with a petition for dispensing the payment of tax. Stay was granted on payment of 50% of the disputed tax within two weeks. The learned Single Judge refused to interfere in the order. It is submitted that the industry will not survive if entire 50% of the disputed tax is compelled to be paid. It is further stated that there is a prima facie contention in favour of the petitioner and the tax actually due was already paid. 2. Heard the Government Pleader. WA.91/08 2 Considering the facts and circumstances of the case, we grant interim stay of the demand on payment of Rs.15 lakhs on or before 15.3.2008. The appeal should be heard on merit by the appellate authority within four months after payment of the amount. With the above observations this appeal is disposed of. J.B.KOSHY, JUDGE K.M.JOSEPH, JUDGE prp J.B.KOSHY & K.HEMA, JJ. -------------------------------------------------------- M.F.A.NO. OF 2006 () --------------------------------------------------------- J U D G M E N T --------------------------------------------------------- 1st January, 2008