IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 17TH DECEMBER 2008 / 26TH AGRAHAYANA 1930 WP(C).No. 37209 of 2008(D) ------------------------------------------ PETITIONER(S): ------------------------- GEORGE THOMAS, HOTEL NITHYA, GANDHINAGAR, KOTTAYAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTAYAM. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.37209 of 2008-D = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 17th day of December, 2008. JUDGMENT The petitioner operates a bar and restaurant. A penalty order has been issued under the Kerala General Sales Tax Act. The petitioner filed an appeal. The appellate authority has granted an order of stay on condition of payment of 40% of the penalty imposed. Having regard to the grounds raised in the appeal pending before the appellate authority, the discretion ought to have been to fix the condition of payment at 30%. Holding so, it is ordered that Ext.P5 will continue to hold the field, subject to the modification that the petitioner pays 30% of the penalty imposed. Let that be done within one week from now since the time fixed as per Ext.P5 would run out by tomorrow. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/181208