IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 16TH AUGUST 2011 / 25TH SRAVANA 1933 WP(C).No. 22154 of 2011(T) -------------------------- PETITIONER(S): ------------------------ RENNY K.MATHEW, S/O.MATHEW, KUZHIVELI PARAMBIL HOUSE, KOORALI.P.O., KOTTAYAM DISTRICT. BY ADVS SRI.P.R.SHAJI SRI.NOUSHAD THOTTATHIL RESPONDENT(S): -------------------------- 1. VILLAGE OFFICER, ELAMKULAM VILLAGE OFFICE, KANJIRAPPALLY, KOTTAYAM DISTRICT. 686507. 2. DEPUTY TAHSILDAR, REVENUE RECOVERY, KANJIRAPALLY. 686507 3. THE COMMERCIAL TAX OFFICER, PALA. 686575 4. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 682018 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22154 of 2011(T) ------------------------------------ APPENDIX --------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE PROCEEDINGS DT. 18.12.2010 OF THE THIRD RESPONDENT UNDER S.25 (1) OF THE KVAT ACT 2003. EXT.P2. COPY OF THE NOTICE OF DEMAND WITH NUMBER 58/10-11, DATED 18.12.2010, OF THE THIRD RESPONDENT. EXT.P3. COPY OF THE PROCEEDINGS DATED 18.12.2010 OF THE THIRD RESPONDENT UNDER S.25 (3) OF THE KVAT ACT 2003. EXT.P4. COPY OF THE NOTICE of the SECOND DEMAND WITH NUMBER 57 DATED 18.12.2010 OF THE THIRD RESPONDENT. EXT.P5 COPY OF THE APPEAL FILED AGAINST EXHIBIT P1. EXT.P6. COPY OF THE APPEAL FILED AGAINST EXHIBIT P3. EXT.P7. COPY OF THE ORDER WITH NUMBER KVATA-736/11 DATED 07.03.2011. EXT.P8. COPY OF THE ORDER WITH NUMBER KVATA-737/11 DATED 07.03.2011 EXT.P9. COPY OF THE ATTACHMENT NOTICE. EXT.P10 COPY OF THE ATTACHMENT NOTICE. RESPONDENT'S EXHIBITS : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 22154 OF 2011 ---------------------------------------------- Dated this the 16th day of August, 2011 JUDGMENT The petitioner challenges Exts.P7 and P8 orders passed by the appellate authority under the Kerala Value Added Tax Act, whereby the appellate authority has imposed a condition of payment of 50% of the demand for granting a stay. The petitioner submits that the petitioner has been required to pay 50% of not only the disputed tax but also the interest and penalty. 2. I am of opinion that the appellate authority has exercised the discretion vested in it correctly. Therefore, I am not inclined to exercise my discretionary jurisdiction to interfere with Exts.P7 and P8 orders. In view of the above view of the Court, the learned counsel for the petitioner seeks instalment facility to pay the 50% of the demand as ordered in Exts.P7 and P8. The petitioner shall pay the 50% of the demand as directed in Exts.P7 and P8 in four equal monthly instalments starting from 1.9.2011. Every subsequent instalment shall be paid on the 1st W.P.(C)No.22154/11 2 working day of every succeeding month. If the petitioner pays the instalments on due dates without default, further coercive recovery proceedings shall be kept in abeyance. However, if the petitioner commits default in payment of any one instalment, it would be open to the respondents to continue recovery proceedings. The petitioner shall comply with the other conditions in Exts.P7 and P8 order within one week. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22154/11 3 W.P.(C)No.22154/11 4