IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 11714 of 2010(L) -------------------------- PETITIONER: --------------- MAMMOOTY KAMBA, WHITE ROSE, NEAR PAYYANAKKAL KAV, KALLAI, CALICUT. BY ADV. SRI.K.S.RAJESH RESPONDENTS: --------------- 1. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOZHIKODE. 2. THE INTELLIGENCE OFFICER, SQUAD NO:3, COMMERCIAL TAX OFFICE, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, KOZHIKODE. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 11714 OF 2010 ......................................................................... Dated this the 6th April, 2010 J U D G M E N T The petitioner is challenging the conditions imposed vide Exts.P7 and P8, directing to satisfy a portion of the liability in cash and to furnish adequate security for the balance amount, so as to avail the benefit of the interim stay during the pendency of the appeals. 2. Heard the learned Government Pleader as well. 3. Going by the materials on record, it is very much evident that the appellate authority has considered all the facts and figures while passing the interim orders. It is also very much obvious that the petitioner/appellant did not produce any evidence even at the time of hearing of the interlocutory applications for stay, as specifically observed in the stay orders. In short, conditional orders have been passed by the appellate authority, after taking note of the facts and circumstances, W.P.(C) No. 11714 OF 2010 2 which cannot be considered or regarded as non-speaking orders or arbitrary orders so as to warrant interference at the hands of this Court, as the said orders have been passed by the appellate authority with proper application of mind. 4. However, taking note of the submission that the petitioner is ready and willing to satisfy the 'cash deposit' and that the only grievance is with regard to the direction to furnish adequate security for the balance amount, mainly for the reason that the 'title deeds' belonging to the petitioner are surrendered elsewhere and he is not in a position to produce the original of the 'title deeds' before the concerned authority, this Court finds that some modification can be made. 5. The learned Government Pleader submits that the petitioner can produce photo copy of the 'title deeds' along with the receipt regarding the payment of basic tax before the concerned authority, after effecting the cash deposit as specified. On satisfying the said requirement, simultaneously executing a 'simple bond' for the requisite amount, it shall be accepted by the authorities concerned and the petitioner will continue to have W.P.(C) No. 11714 OF 2010 3 the benefit of the interim stay, during pendency of the appeals. Since the time stipulated in Exts. P7 and P8 is already over, the petitioner is granted a further period of two weeks, to comply with the requirements, as above. It is made clear that the attachment of the property, if any, will continue. 6. The first respondent is directed to consider and finalise the appeals, in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk