IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 WP(C).No. 33276 of 2011(H) --------------------------------------- PETITIONER(S): ---------------------- MADRAS CEMENTS LTD. KILIKOLLOOR PO, KOLLAM, REPRESENTED BY ITS DEPUTY MANAGER, ACCOUNTS (COMMERCIAL), U.ALAGARSAMY. BY ADVS SRI.K.B.MUHAMEDKUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER-II SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 001. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KOLLAM - 691 001. 4. THE ASSISTANT COMMISSIONER - III SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT KOLLAM - 691 001. R1 TO R4 BY ADV.SMT.SHOBA ANNAMMA EAPEN, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG WP(C).No. 33276 of 2011(H) APPENDIX PETITIONER(S) EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER DT.23.6.2011 FOR THE ASSESSMENT YEAR 2006-2007 IN RESPECT OF THE PETITIONER. EXT.P2 : COPY OF THE APPEAL MEMORANDUM DT.19.8.2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 : COPY OF THE STAY PETITION DT.13.9.2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 : COPY OF THE STAY ORDER DT.15.11.2011 PASSED BY THE SECOND RESPONDENT RELATING TO ASSESSMENT YEAR 2006- 2007. EXT.P5 : COPY OF THE DEMAND NOTICE DT.12.9.2011 AND DEMAND NOTICE UNDER RR ACT DT.12.9.2011 ISSUED BY THE 3RD RESPONDENT. EXT.P6 : COPY OF OTHE SYNOPSIS /ARGUMENT NOTE SUBMITTED BY THE COUNSEL FOR THE PETITIONER AT THE TIME OF HEARING STAY PETITION. EXT.P7 : COPY OF THE APPLICATION DT.29.11.2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR EXTENSION OF TIME. EXT.P8 : COPY OF the ORDER DT.20.11.2011 EXTENDING TIME FOR COMPLYING WITH THE CONDITIONS IN STAY ORDER 15.11.2011. EXT.P9 : COPY OF THE JUDGMENT IN MADRAS CEMENTS VS.STATE OF KERALA OTR 40 OF 2009 PASSED BY THE HON;BLE HIGH COURT OF KERALA AS RESPORTED IN 2011 19 KTR 465 KER. EXT.P10 : COPY OF THE JUDGMENT IN SUPREME ELECTRICAL ENGINEERING (P) LTD V COMMERCIAL TAXES OFFICER WA.1641/2008 PASSED BY THE HON'BLE HIGH COURT OF KERALA AS RESPORTED IN 2008 (3) KLT 805. RESPONDENTS' EXHIBITS - NIL /TRUE COPY/ P.A.TO JUDGE DG S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33276 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 13th day of December, 2011. J U D G M E N T The petitioner challenges Ext.P4 order passed by the 2nd respondent-appellate authority under the Kerala Value Added Tax Act. The same has been passed in a stay petition filed along with an appeal filed by the petitioner against an assessment order for the year 2006-2007. By that order, as a condition for stay of recovery of tax, the petitioner has been directed to pay Rs. 1 crore and to furnish security for the balance amount. The petitioner submits that the case of the petitioner is squarely covered by Ext.P9 judgment in the petitioner's own case and since the petitioner has a very good prima facie case on merits, the appellate authority ought to have granted full stay. 2. The learned Government Pleader disputes the contention of the petitioner that the case of the petitioner is covered by Ext.P9. 3. I have considered the rival contentions in detail. The demand itself is almost Rs. 5 crores. As such, the amount directed to be paid is only about 1/5th of the total amount due. I am not satisfied that the 2nd respondent has committed any error on jurisdiction in passing the order. On going through the same, I am satisfied that the appellate authority has considered the matter in the right perspective, taking into account the contentions of the petitioner and the decision relied upon by them. Therefore, this writ petition is dismissed. However, I direct that the petitioner shall be given opportunity W.P(C) No. 33276 of 2011 -: 2 :- to pay the said Rs. 1 crore as directed in Ext.P4, in three equal instalments, payable on 31.12.2011, 31.1.2012 and 29.2.2012. The other conditions shall be promptly complied with. Sd/- S. Siri Jagan, Judge. Tds/