IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WP(C).No. 34447 of 2010(E) --------------------------------------- PETITIONER: ------------------- A R K POWER CONTROLS PVT.LTD, 6F,THADIKARAN CENTRE,PALARIVATTOM,COCHIN,REPRESENTED BY ITS DIRECTOR,MEJO JOSEPH. BY ADVS. SMT.S.K.DEVI, SRI.M.RAJ MOHAN. RESPONDENTS: ------------------------ 1. THE ASST.COMMISSIONER(ASSMT), COMMERCIAL TAXES,SPL.CIRCLE II,ERNAKULAM, KOCHI-30. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM, KOCHI-30. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM,KOCHI-30. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 34447 of 2010 --------------------------------- Dated this the 16th day of November, 2010 JUDGMENT Exts. P1 and P2 are the orders of assessments issued against the petitioner under the provisions of the Central Sales Tax Act as well as Kerala Value Added Tax Act, with respect to the year 2007-08. Aggrieved by the assessments, the petitioner had approached the 2nd respondent by filing statutory appeals. Along with the appeals the petitioner had filed interim applications seeking stay, pending disposal of the appeals. Ext.P5 is the common order of interim stay granted by the 2nd respondent. Recovery and collection of the amount in dispute was stayed subject to the condition of the petitioner paying 1/3rd of the amount and on furnishing security bond for the balance, within two weeks from the date of receipt of the order. 2. According to the petitioner Ext.P5 order is issued in a quite mechanical manner without adverting to the grounds raised in the appeal and without considering the documents produced. Specific contention of the petitioner is that the WP(C).No.34447/2010 2 assessment was finalised only because they failed to produce the required C-forms. But all the required C-Forms are now available with the petitioner and if such declarations are accepted there will not be any further liability as required under Exts.P1 and P2. 3. Heard, the learned Government Pleader appearing on behalf of the respondents. On a perusal of Ext.P5 it is evident that the 2nd respondent had adverted to all the grounds raised in the appeals. Elaborate illustrations of such grounds is reflected in the impugned order. It is further evident that the merits of such grounds were considered by the appellate authority and on appreciation of such grounds, the authority had arrived at a conclusion that the assessments were finalised on substantial reasons. Having found that a prima facie case was established for reconsideration of the assessments to a certain extent, the authority had granted interim stay subject to the condition of payment of 1/3rd of the amount. 4. On considering the contentions, I am of the opinion that, proper application of mind is well reflected in the order. I am of the further opinion that imposition of a condition is a WP(C).No.34447/2010 3 matter coming within the discretion of the appellate authority. Merely because the condition imposed is rigorous in nature, I am not inclined to entertain this writ petition. Therefore the writ petition deserves no merit and the same is accordingly dismissed. 5. However, learned counsel for the petitioner had pointed out that the petitioner had effected certain payments out of the amount in dispute. Needless to say that the authority concerned shall give credit to payments if any made, while computing the amounts to be paid in compliance with the stipulations contained in Ext.P5. 6. It is also prayed for an extension of the period stipulated for compliance of Ext.P5. Considering the fact that the matter was prosecuted before this court, I make it clear that if the petitioner complies with the condition stipulated in Ext.P5 within three weeks from today, the same shall be considered as proper compliance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).No.34447/2010 4