IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27538 of 2011(N) --------------------------------------- PETITIONER(S): ------------------------ M/S. KTC AUTOMOBILES (P) LTD., Y.M.C.A ROAD,KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, P.V.NIDHISH BY SRI. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE BY ADV.SRI.FIROZ.K.M RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER, (ASSESSMENT),COMMERCIAL TAXES, SPECIAL CIRCLE-II, KOZHIKODE.PIN- 673 001. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES DEPARTMENT, KOZHIKODE.PIN-673 001 3. SALES TAX OFFICER(RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,KOZHIKODE.PIN-673 001 R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.27538/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER FOR 2005-06 DATED 20-04-2011 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER FOR 2008-09 DATED 22-1-2011 ISSUED BY THE FIRST RESPONDENT. EXT.P3 TRUE COPY OF THE APPEAL PETITION FOR 2005-06 DATED 18.3.2011 EXT.P4 TRUE COPY OF THE APPEAL PETITION FOR 2008-09 DATED 21-2-2011 EXT.P5 TRUE COPY OF THE STAY PETITION FOR 2005-06 DATED 18-3-2011 EXT.P6 TRUE COPY OF THE STAY PETITION FOR 2008-09 DATED 21-2-2011 EXT.P7 TRUE COPY OF THE STAY ORDER FOR 2005-06 DATED 12-09-2011 EXT.P8 TRUE COPY OF THE STAY ORDER FOR 2008-09 DATED 12-09-2011 EXT.P9 TRUE COPY OF THE DEMAND NOTICE FOR 2005-06 DATED 8-6-2011 EXT.P10 TRUE COPY OF THE DEMAND NOTICE FOR 2008-09 DATED 24-2-2011. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C) No.27538 OF 2011 ------------------------------------------------- DATED THIS THE 18th DAY OF OCTOBER, 2011 J U D G M E N T Petitioner challenges the orders passed by the appellate authority in two appeals filed by the petitioner directing the petitioner to pay one-third of the amount as a condition for stay of all further proceedings for recovery of the disputed tax. It is pointed out that one-third of the disputed tax comes to Rs.50,00,000/-. The assessee has paid Rs.24 Crores for the years 2005-2006 and 2008-2009 and therefore, the direction to pay Rs.50,00,000/- is too onerous. 2. I have heard the learned Government Pleader also. I am not inclined to interfere with the discretion exercised by the appellate authority. In fact I am of the opinion that the appellate authority was very lenient probably considering the largeness of the amounts due. As the amount of tax increases naturally the proportion also would increase. Just because one-third of the amount comes to Rs.50,00,000/- that is not a ground to contend that it is onerous. The petitioner submits the petitioner has a very good case on merits also. On the reading of the impugned W.P.(C) No.27538/2011 -2- order I am satisfied that the appellate authority has considered the matter in a right perspective in directing the petitioner to pay one-third of the disputed tax as a condition for stay. I am not therefore inclined to interfere with the impugned orders passed by the appellate authority. In the circumstances the writ petition fails and the same is therefore dismissed. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge