IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 22ND SEPTEMBER 2011 / 31ST BHADRA 1933 WA.No. 1353 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.22455/2011 Dated 18/08/2011 .................... APPELLANT(S): / PETITIONER -------------- K.R.BABU, M/S.SOUTH INDIA TIMBERS, COURT ROAD, MAVELIKKARA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): / RESPONDENTS --------------- 1. COMMERCIAL TAX OFFICER, MAVELIKKARA - 695 001. 2. THE INTELLIGENCE OFFICER (INVESTIGATION BENCH), COMMERCIAL TAXES, KOLLAM - 691 001. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001. BY GOVERNMENT PLEADER MR.V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... W.A. No.1353 of 2011 .................................................................... Dated this the 22nd day of September, 2011. J U D G M E N T Ramachandran Nair, J. Heard both sides. 2. We do not find any justification to interfere with the interim order of stay confirmed by the learned Single Judge. However, having regard to the amount involved, we grant facility for payment of 50% of penalty ordered to be paid by the appellate authority as follows:- 25% of the penalty will be paid within three weeks from now and balance 25% within three weeks thereafter. In view of the heavy stock maintained by the appellant, the Officer is directed to accept personal security bond for the balance security amount. This Writ Appeal is disposed of modifying the judgment of the learned Single Judge and the impugned stay order as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg