IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 34109 of 2011(K) ---------------------------------- PETITIONER(S): ------------------- M/S.BENZY PETROLEUM, PONNANI, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.V.ABDUL NAZAR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, PONNANI-679 577. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.34109/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY IS RESPONDENT FOR THE YEAR 2006-07 DATED 10.2.2010. P2: COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2007-08 DATED 10.2.2010. P3: COPY OF THE ASSESSMENT WITH PENALTY ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2006-07 DATED 31.5.2011. P4: COPY OF THE ASSESSMENT WITH PENALTY ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2007-08 DATED 31.5.2011. P5: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DATED 14.7.2011. P6: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 14.7.2011. P7: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DATED 14.7.2011. P8: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 14.7.2011. P9: COPY OF THE STAY ORDER PASSED BY 2ND RESPONDENT FOR THE YEAR 2006-07 AND 2007-08 DATED 9.11.2011. P10: COPY OF THE DEMAND NOTICE IN FORM NO.12A ISSUED BY IST RESPONDENT FOR THE YEAR 2006-07 DATED 31.5.2011. P11: COPY OF THE DEMAND NOTICE IN FORM NO.12A ISSUED BY IST RESPONDENT FOR THE YEAR 2007-08 DATED 31.5.2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 34109 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 20th day of December, 2011. J U D G M E N T The petitioner challenges Ext.P9 order passed in a stay petition filed by the petitioner along with an appeal challenging the assessment under the Kerala Value Added Tax Act, whereby the petitioner has been directed to pay 40% of the amount due as a condition for stay. The petitioner submits that the appellate authority has not considered the matter in the right perspective and the appellate authority ought to have granted a full stay. 2. I have heard the learned Government Pleader also. 3. On going through Ext.P9, I do not find any infirmity in that order. I am satisfied that the appellate authority has considered the matter in the right perspective. In the said circumstances, the petitioner seeks instalment facility to pay off the amount covered by Ext.P9. Accordingly, this writ petition is disposed of with a direction to the respondents to permit the petitioner to pay the 40% covered by Ext.P9 in three monthly instalments, payable on 16.1.2012, 16.2.2012 and 16.3.2012. But the petitioner shall comply with the other directions in Ext.P9 promptly. Sd/- S. Siri Jagan, Judge. Tds/