IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 21ST OCTOBER 2008 / 29TH ASWINA 1930 WP(C).No. 30938 of 2008(L) -------------------------- PETITIONER(S): -------------------- MULAMOOTTIL TRADING COMPANY, KOZHENCHERRY, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS PROPRIETOR, JACOB THOMAS. BY ADV. SRI.V.PHILIP MATHEW SRI.JEPH JOSEPH RESPONDENT(S): ----------------------- 1. THE TAHSILDAR (REVENUE RECOVERY) PATHANAMTHITTA. 2. THE DISTRICT COLLECTOR, PATHANAMTHITTA. 3. VILLAGE OFFICER, KOZHENCHERRY, PATHANAMTHITTA DISTRICT. 4. DEPUTY COMMISSIONER, (APPEALS) OF COMMERCIAL TAXES, KOLLAM. 5. ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, PATHANAMTHITTA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 30938 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of October, 2008 JUDGMENT Petitioner challenges Exts.P1, P4, P5 and P7 and seeks ancillary reliefs. Ext.P1 is an order of assessment under Section 25 of KVAT Act. Exts.P4 and P5 are recovery proceedings under Section 34 of the Revenue Recovery Act. Petitioner preferred appeal and this court directed consideration of the application for stay. Ext.P7 is the order passed on the stay petition. The appellant has been directed to pay 35% of the balance tax and interest and to furnish security for the balance amount. 2. I heard learned Government Pleader also. 3. Learned counsel for the petitioner submits that this is also a case, which is covered by the decision of this court reported in Supreme Electrical Engineering (P) Ltd v. Commercial Tax Officer (2008(3) K.L.T. 805). Learned Government Pleader submits that it is not correct as Ext.P7 is a reasoned order. Petitioner also pointed out that no notice was given as contemplated under the proviso to Section 25(1) of the Act. Having regard to the totality of facts, I feel that interests of justice will be met if the petitioner pays 25% of the balance tax with interest WPC. 30938/2008. 2 and furnishes security for the balance amount. Accordingly, it is so ordered. Petitioner is granted two weeks time from today to pay the amount and furnish security. (K.M. JOSEPH, JUDGE) sb