IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 WP(C).No. 6685 of 2009(E) ------------------------- PETITIONER(S): --------------- M/S ASEA BROWN BOVERI LTD,35/280 A, MANALEL MADATHIL, MAMANGALAM,PALARIVATTOM, KOCHI-25,ERNAKULAM REPRESENTED BY ITS MANAGER SALES & MARKETING MR.RAJEEV.M.B. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM. 2. ASST.COMMISSIONER(WORKS CONTRACT)/ COMMERCIAL TAX OFFICER,(WCT & LT),O/O THE DEPUTY COMMISSIONER,COMMERCIAL TAXES,ERNAKULAM. 3. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 6685 OF 2009 E ```````````````````````````````````````````````````` Dated this the 3rd day of March, 2009 J U D G M E N T Case of the petitioner in brief is as follows. Ext.P1 is an assessment order against which the petitioner preferred appeal to the 3rd respondent. In the appeal, the 3rd respondent has passed Ext.P6 order. By Ext.P6, stay has been granted on condition that the petitioner remits a lumpsum of Rs.25 lakhs and furnishes security for the balance amount. 2. Petitioner challenges Ext.P1 assessment order and Ext.P5 RR notice. A direction is sought to issue C-Form books as per law and to withdraw all proceedings based on Ext.P1. According to the petitioner, the petitioner was not in a position to produce E1-Forms only because the 2nd respondent would not issue C-Forms. The petitioner relied on Ext.P7 request. Assessment was completed wherein the petitioner was called upon to pay nearly Rs.90 lakhs. It is as against the appellate authority has imposed a condition of paying Rs.25 lakhs. 3. Learned Government Pleader, on instructions, submits that Ext.P7 was not received by the 2nd respondent and the petitioner has not approached the 2nd respondent for issuance of WPC.6685/09 : 2 : C-Forms. Learned counsel for the petitioner submits that unless C-Forms are produced, the petitioner will not be able to get E1- Forms. Learned Government Pleader points out that one book has already been issued and upon request being made, C-Form books will be issued to the petitioner in accordance with law. 4. After having perused Ext.P6 order, I do not think that there is any ground for interference. But, I feel that time can be granted to comply with the condition provided the petitioner remits Rs.10 lakhs within two days. Accordingly, writ petition is disposed of as follows. Proceedings pursuant to Ext.P1 will be kept in abeyance till the disposal of the appeal if the petitioner remits a sum of Rs.10 lakhs within two days from today, Rs.8 lakhs on or before 31.3.2009 and the balance amount payable as per Ext.P6 on or before 6.4.2009. The petitioner has to furnish the security before 31.3.2009. There will be a direction to the 2nd respondent to furnish C-Forms to the petitioner upon request being made in accordance with law within two weeks of the request being made. (K.M.JOSEPH, JUDGE) aks