IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 11TH JUNE 2010 / 21ST JYAISTHA 1932 WP(C).No. 16856 of 2010(F) -------------------------- PETITIONER: --------------- SOUTHERN ISPAT LIMITED, 19/629(1) SREYAS, WEST YAKKARA, PALAKKAD, REPRESENTED BY ITS EXECUTIVE OFFICER. BY ADV. SRI.J.JULIAN XAVIER SRI.JOSE. V.V. RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INTELLIGENCE OFFICER, SQUAD 1, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 16856 OF 2010 ......................................................................... Dated this the 11th June, 2010 J U D G M E N T The petitioner is aggrieved of Ext. P5 interim order passed by the second respondent, whereby the petitiioner has been directed to satisfy 50% of the disputed liability so as to avail the benefit of interim stay during the pendency of the appeal. 2. The learned Counsel for the petitioner submits that much amount has to be refunded to the petitioner by virtue of the order passed by the second respondent, as borne by Ext.P6 seires of orders and that this being the position, coercive proceedings stated as being pursued against the petitioner without giving credit to the said amount, is not correct or proper. 3. The learned Government Pleader, on instruction submits that the amount to be refunded to the petitioner W.P.(C) No. 16856 OF 2010 2 pursuant to Ext.P6 series of orders will constitute a sum of Rs. 59634/- and since 50% of the disputed liability is Rs.139770/-, the balance to be satisfied by the petitioner is more than Rs.80,000/-. The learned Cournsel for the petitioner submits that the above figures are not correct, however adding that the petitioner is ready and willing to depoist a sum of Rs. 80,000/- subject to the outcome of the appeal. 4. In the above circumstane, the petitioner is directed to deposit a sum of Rs.80,000/-, and furnish security for the balance amount demanded by the second respondent vide Ext.P5, on which event, the petitioner will continue to avail the benefit of interim stay. The second respondent is directed to consider and finalise Ext. P4 appeal in accordance with law, after giving an opportunity of hearing to the petitioner and final orders shall be pronounced, as expeditiously as possible at any rate within two months from the date of receipt of a copy of the judgment. Since the time stipulated by the second respondent for payment ( in Ext.P5) is already over, the petitioner is permitted to satisfy the requirement within a period of ten days W.P.(C) No. 16856 OF 2010 3 from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk