IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 7TH JULY 2010 / 16TH ASHADHA 1932 WP(C).No. 20934 of 2010(N) --------------------------------------- PETITIONER: ------------------- K.PRASAD, SREE KRISHNA MODERN RICE MILL, OLASSERY P.O., KODUMBU, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.T.G.ABHILASH. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (AA), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.20934 of 2010-N ---------------------------- Dated this the 7th day of July, 2010. J U D G M E N T Challenging Exts.P1 and P2 assessment orders passed by the first respondent, for the assessment year 2006-07 and 2007-08, the petitioner has preferred Exts.P3 and P4 appeals, along with Exts.P5 and P6 petitions for stay. After considering the merits involved in the matter, the second respondent passed Ext.P7 common stay order in Exts.P5 and P6, whereby the petitioner has been directed to satisfy 50% of the liability and to furnish security for the balance amount, so as to avail the benefit of interim stay, during the pendency of the appeal, which in turn is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, this Court finds that there is nothing illegal or arbitrary in passing Ext.P7 and that no interference is warranted. However, since the time already granted vide Ext.P7 is over, the petitioner is granted a further period of two weeks from the date of receipt of a copy of this judgment, to satisfy the condition. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab