IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6621 of 2008(L) ------------------------- PETITIONER: --------------- T.C.THOMAS, THATTAMPARAMBIL TIMBERS, THALAPPALAM, PLASSANAL P.O., KOTTAYAM DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOTTAYAM. 2. SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOTTAYAM. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PALA, KOTTAYAM DISTRICT. 4. STATE OF KERALA, REPRESENTED BY SECRETARY, ANIMAL BUSBANDARY DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6621 OF 2008 L ==================== Dated this the 26th day of February, 2008 J U D G M E N T The challenge in this writ petition is against Ext.P5, a conditional order of stay passed by the Appellate Tribunal requiring the petitioner to remit 50% of the penalty and furnish security for the balance. 2. I have heard the counsel for the petitioner and also the learned Government Pleader. 3. Having regard to the fact that the tax is already paid and that the petitioner has a case that materials relied on against him were not disclosed and thus there is violation of the principles of natural justice, I feel the condition requiring remittance of 50% is too onerous and therefore needs modification. 4. In view of this, I modify Ext.P5 and direct that pending disposal of the appeal, the order of stay passed by the Tribunal WPC 6621/08 :2 : will remain in force, on condition that the petitioner remits 1/3rd of the disputed penalty amount and furnish security for the balance. The time for complying with the order as modified herein will stand extended by two weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp