IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 13TH MARCH 2008 / 23RD PHALGUNA 1929 W.P(C).No. 8554 of 2008 (R) -------------------------------- PETITIONER: -------------- CIJI. S.S, A.V.K. INDUSTRIES, POLACHIRA, NEDUMGOLAM, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. THE COMMERCIAL TAX OFFICER (AA), KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 8554 OF 2008 R = = = = = = = = = = = = = = = = Dated this the 13th March, 2008 J U D G M E N T The challenge in this writ petition is against Ext. P5, a conditional order of stay granted by the 1st respondent requiring the petitioner to remit 50% of the tax and furnish security for the balance. The said order has been passed on Ext. P4 appeal filed against Ext. P2 order of assessment. Having gone through Ext. P5, I notice that the appellate authority was satisfied that the petitioner has made out a prima facie case for a conditional stay and it is on that basis that the order has been passed. I do not find any perversity in the order warranting interference. The order is only to be upheld and I do so. 2. However, having regard to the submissions of financial constraints made by the learned counsel for the petitioner, I direct that the petitioner will be permitted to remit the amount as ordered in Ext. P5 in two equal monthly instalments, the first of which will be W.P.(C) No. 8554 OF 2008 -2- remitted before 31.3.2008 and the balance before 30.4.2008. It is also directed that the security as ordered in Ext. P5 shall be furnished by the petitioner along with the first instalment payable on 31.3.2008. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-