IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH JUNE 2008 / 9TH ASHADHA 1930 WP(C).No. 19374 of 2008(F) -------------------------- PETITIONER: ----------------- RAJ SPICES.T.C.VII/324, VADOOKARA, THRISSUR-7, REPRESENTED BY MANAGING PARTNER, SRI.RAJESH KUMAR.D. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: --------------------- 1. ASSISTANT COMMISSIONER (VAT), COMMERCIAL TAXES SPECIAL CIRCLE (PRODUCE), MATTANCHERRY. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA, THIRUVANANTHAPURAM. 3. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.19374 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of June, 2008 JUDGMENT Petitioner challenges Ext.P4 and assessment orders Exts.P2 and P3 and seeks a direction to restrain the respondents from realising the amount pursuant to Exts.P2 and P3. Ext.P10 is an order granting stay till the disposal of the appeal for the assessment years 2005-2006 and 2006- 2007 on condition that the petitioner remits one third of the disputed amount and furnishes security for the balance amount within three weeks. 2. Heard Government Pleader also. 3. I do not think that the petitioner has made out a case as such for interference with Ext.P10. I do not think that it could be said that the discretion has been exercised in a mechanical manner in demanding payment of one third of the amount. However, having regard to the circumstances, petitioner is granted six weeks time from today to comply with the conditions in Ext.P10. I leave open all the contentions of the petitioner. Having regard to Section 3, the appellate authority would not be bound by any order issued by the authority in exercise of its appellate jurisdiction. (K.M. JOSEPH, JUDGE) sb