IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 WP(C).No. 8734 of 2008(M) ------------------------- PETITIONER: -------------- BEETA TRADERS & AGENCIES PVT. LTD., 35/3012 A, ELAVUNGAL HOUSE, VYLOPPILLY ROAD, PALARIVATTOM, KOCHI-682 025, REPRESENTED BY BINU OOMMEN, MANAGING DIRECTOR. BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENTS: ----------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOCHI-30. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 8734 OF 2008 M ==================== Dated this the 14th day of March, 2008 J U D G M E N T In this writ petition, the challenge is against Ext.P4, an order granting stay on condition that the petitioner remits 50% of the amount due and furnish security for the balance. Counsel for the petitioner submits that the assessment order is vitiated for violation of the principles of natural justice. This is a matter for the appellate authority to consider and the appellate authority having been satisfied that the petitioner has made out a prima facie case for a grant of conditional stay has passed Ext.P4. I do not find any perversity in the approach of the appellate authority, warranting interference with Ext.P4. Writ petition fails and is dismissed. ANTONY DOMINIC,JUDGE. Rp