IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH MARCH 2009 / 27TH PHALGUNA 1930 WP(C).No. 8591 of 2009(T) ------------------------------------- PETITIONER(S): ---------------------- V.AHMED, PROPRIETOR, HOTEL CEYLON BAKE HOUSE, M.G.ROAD,KOCHI-16. BY ADV. SRI.VIJAYAN. K.U. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, KVAT, 4TH CIRCLE, ERNAKULAM. 2. INSPECTING ASST. COMMISSIONER, ERNAKULAM AT KAKKANAD, PIN-682021. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN-682015. 4. STATE OF KERALA REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM. PIN-695001. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.8591 of 2009-T ---------------------------------------------- Dated, this the 18th day of March, 2009 J U D G M E N T Petitioner has approached this court for the following relief. “to issue a writ of mandamus or any appropriate writ, direction or order directing the 2nd respondent to keep recovery action in abeyance on conditions fixed by this Honourable Court.” 2. Ext.P3 is the order passed by the appellate authority granting stay of collection of amount in respect of four years till the disposal of the appeal on condition that the appellant pays 50% of the amount due and furnishing security for the balance amount within 10 days of the order. 3. I heard Sri.K.U.Vijayan, learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader points out that there is no challenge to Ext.P3. Therefore I am not called upon to consider the legality of Ext.P3. Then the learned counsel for the petitioner points out that calling upon the petitioner to pay the amount WPC No.8591/2009 -2- for 4 years period at one time is a huge burden and only 10 day's time was given from the date of the order. Having regard to all facts petitioner is granted a period of one month's time from today to remit the amount and also to furnish security for the balance amount on condition that the petitioner remits 25% of the amount before 31.3.2009. (K.M.JOSEPH) JUDGE. MS