IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 WP(C).No. 5530 of 2009(I) ------------------------- PETITIONER(S): ---------------------- C.MOHAMMED BAPPU, PROPRIETOR, M/S.SAJNA WOOD WORKS, CHEMMANIYODE P.O., PATTIKKAS, MALAPPURAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER (AA), MALAPPURAM AT MANJERI. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, PERINTHALMANNA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 5530 of 2009-I ---------------------------------------------- Dated, this the 27th day of February, 2009 J U D G M E N T Petitioner challenges Ext.P11. It is an order passed granting stay on condition that the petitioner deposits 50% of the amount due and furnishes security for the balance amount for the two years in question. The appellate authority found that rejection of accounts is to be upheld, but found that the addition of 50% of the turnover conceded is not justified as no pattern of suppression has been established and found a prima facie case for stay. 2. Heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner expressed his readiness to file 'C' forms in support of concessional rate of tax. His further case is that, the assessing authority has not given credit to an amount of Rs.74,911/-. Learned Government Pleader WPC No. 5530/2009 -2- submitted that petitioner did not avail opportunity. Having considered the facts, the writ petition is disposed of modifying Ext.P11 order. If the petitioner remits 35% of the amount for both years and furnishes adequate security, proceedings remains stayed till the disposal of the appeals. (K.M.JOSEPH) JUDGE. MS