IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 12TH MARCH 2009 / 21ST PHALGUNA 1930 WP(C).No. 7024 of 2009(W) ------------------------------------- PETITIONER(S): ---------------------- A.NIZAM, PENGUIN GRAPHICS, SASTHAMCOTTA, KOLLAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 2. ASST.COMMISSIONER (AUDIT ASSESSMENT), DEPT. OF COMMERCIAL TAXES, KOLLAM. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, CAMP AT THIRUVANANTHAPURAM, REPRESENTED BY ITS ASST.SECRETARY. 4. DEPUTY TAHSILDAR (RR), TALUK OFFICE, KUNNATHUR. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.7024 of 2009-W ---------------------------------------------- Dated, this the 12th day of March, 2009 J U D G M E N T Petitioner challenges Ext.P8 order passed by the Kerala Value Added Tax Appellate Tribunal, Ernakulam. It is stated that the Tribunal granted stay on condition that the petitioner remits Rs.5 lakhs and furnishes security for the balance amount. The fact that petitioner has remitted Rs.5 lakhs is taken note of. The total amount due is Rs.21 lakhs. The case of the petitioner is that petitioner is entitled for input tax credit of Rs.5,19,020/-, and, if it is considered ,the liability of the petitioner towards tax is only Rs.25,900/-. It is also stated that even if it is assumed that there is liability for penalty, then is same is only Rs.50,800/-. 2. Having considered the facts, I feel that interest of justice would be met if the petitioner is called upon to pay Rs.2,50,000/- and furnish security. It is so ordered. Two weeks time from today is granted to comply with the order. The writ petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS