IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31005 of 2011(A) ---------------------------------------- PETITIONER(S): -------------------------- M/S. M.K.STEELS, PULIKKAL, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, K.ANAS. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.V.K.SHAMUSUDHEEN. RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSIONER(KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-PIN-676 505. 2. APPELLATE ASSISTANT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31005/2011 A APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 8-12-2010. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 8-12-2010. EXT.P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 7-2-2011. EXT.P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 7-2-2011. EXT.P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 7-2-2011. EXT.P6 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 07-02-2011. EXT.P7 TRUE COPY OF THE STAY ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEARS 2007-08 & 2008-09 DATED 6-9-2011. EXT.P8 TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY ASSISTANT COMMISSIONER(APPEALS) PALAKKAD, FOR THE YEAR 2008-09 DATED 29-06-2011. EXT.P9 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 31-12-2010. EXT.P10 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 31-12-2010. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31005 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT The petitioner challenges Ext.P7 order passed in a stay petition filed along with two appeals filed by the petitioner against an order imposing penalty and an assessment order, by which the petitioner was directed to pay 45% of the disputed tax and penalty. The petitioner submits that the appellate authority has not considered the matter in the right perspective without taking into account the fact that one of the penalty orders has been quashed by Ext.P8. 2. I have heard the learned Government Pleader also. I have gone through Ext.P7 order. I am not satisfied that there is any error of jurisdiction in passing that order. Accordingly, the writ petition is dismissed. However, the petitioner shall be given three more weeks' time from today to pay 45% as directed in the impugned order. S. SIRI JAGAN, JUDGE acd