IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 WP(C).No. 8743 of 2008(N) ------------------------- PETITIONER: -------------- M/S.NIRMALA AUTOMOBILES PVT. LTD., STADIUM ROAD MANNANTHALA, THIRUVANANTHAPURAM -685 015 REPRESENTED BY ITS MANAGING DIRECTOR SANTHOSH.S.VALSALAN. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENTS: ----------------- 1. THE ASSISTANT COMMISSIONER - II [AA], OFFICE OF THE DEPUTY COMMISSIONER [AUDIT ASSESSMENT], COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER [APPEALS], COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =================== W.P.(C) NO. 8743 OF 2008 - N =================== Dated this the 14th day of March, 2008 J U D G M E N T In this writ petition, the challenge is against Ext.P5, an order granting stay on condition that the petitioner remits 50% of the disputed tax and furnish security for the balance within two weeks. Petitioner submits that Ext.P5 is mechanical and that the contentions urged have not been adverted to. Although the contentions as such are not reiterated in the order, the appellate authority has mentioned that arguments were heard and the fact that the appellate authority was satisfied that a prima facie case for conditional stay is also seen recorded in the order itself. It is in view of this, the appellate authority has granted a stay on condition mentioned in the order. I do not think that the order is vitiated as pointed by the learned counsel for the petitioner. 2. Writ petition fails and is dismissed. Petitioner sought time for payment and having regard to the WPC No.8743/08 :2 : financial constraints for complying with the said order highlighted by the counsel for the petitioner, I direct that out of the amount directed to be paid in Ext.P5 one half shall be remitted by the petitioner before 31/3/2008 and the other half, before the end of 30/4/2008. ANTONY DOMINIC,JUDGE. Rp