IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH MAY 2009 / 22ND VAISAKHA 1931 WA.No. 1013 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.11807/2009 Dated 07/04/2009 .................... APPELLANT/PETITIONER ------------------------ K.M.ABOOBACKER,PROPRIETOR, M/S."K.S.M.PLYWOODS", PERUMPUZHA P.O., KERALAPURAM, KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENTS/ RESPONDENTS -------------------------- 1. THE COMMERCIAL TAX OFFICER, KUNDARA. 2. THE INTELLIGENCE OFFICER, SQUAD-III,COMMERCIAL TAXES, KOLLAM. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOLLAM. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KOLLAM. GOVT.PLEADER, SRI.B.NANDAKUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI & C.K.ABDUL REHIM, JJ. ------------------------------------------ W.A.No.1013 OF 2009 ------------------------------------------ Dated this the 12th day of May, 2009 J U D G M E N T ~~~~~~~~~~~ Giri, J. The writ petitioner challenged Ext.P4 order passed by the 1st appellate authority granting a conditional stay of collection of the disputed amount of penalty. The learned Single Judge expressed the view that the condition imposed in Ext.P4 cannot be characterised as unreasonable and therefore, dismissed the writ petition by granting the appellant one month's time from the date of the judgment to pay the amount. The same has been challenged in this appeal. 2. We heard learned counsel for the appellant and the learned Government Pleader. 3. It cannot be said that Ext.P4 is such that it falls foul of the dictum laid down by this Court on several occasions, including Supreme Electrical Engineering v. Commercial Tax Officer W.A.NO.1013/2009 2 [2008(3) KLT 805]. We are inclined to agree that Ext.P4 cannot be characterised as unreasonable. This writ appeal has no merit. It is accordingly dismissed. Time for payment already granted by the learned Single Judge shall stand further extended by a period of one month, from today. (V.GIRI, JUDGE) (C.K.ABDUL REHIM, JUDGE) ps