IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 3RD JULY 2008 / 12TH ASHADHA 1930 WP(C).No. 19752 of 2008(B) -------------------------- PETITIONER: ----------------- A.SEENATH, PROPRITRIX PUTHEN PURAYIL INDUSTRIES MUTTACAVU, NEDUMPANA, KOLLAM BY ADV. SRI.K.M.FIROZ RESPONDENTS: --------------------- 1. THE COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT), KOLLAM 2. DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAX DEPARTMENT, KOLLAM 3. DEPUTY TAHSILDAR (RR), KOLLAM BY GOVT. PLEADER SRI. C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.19752 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of July, 2008 JUDGMENT Petitioner challenges Ext.P5. Ext.P5 is an order passed by the appellate authority directing payment of 40% of the balance tax and to furnish adequate security for the balance amount to the satisfaction of the assessing authority. Petitioner also seeks a direction to keep in abeyance recovery proceedings. The assessment year is 2005-2006. By rejecting the return, the best judgment assessment has been completed. 2. Heard learned Government Pleader also. 3. I do not think that the petitioner is able to establish that the order has been passed mechanically. But at the same time, I feel that the petitioner can be given one month's time from today to comply with the conditions in Ext.P5. Therefore, while dismissing the writ petition, the petitioner is given one month's time from today to comply with the conditions in Ext.P5. (K.M. JOSEPH, JUDGE) sb