IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 WP(C).No. 28193 of 2009(T) -------------------------- PETITIONER(S): --------------- V.KANNADASAN, KARAN TRADERS, NEITHALA, ERATTAKULAM, PALAKKAD. BY ADV. SRI.JOSE JOSEPH SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, (AUDIT ASSESSMENT), COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28193 OF 2009 ------------------------------ Dated this the 7th day of October, 2009 J U D G M E N T ---------------------- 1. Petitioner is challenging Ext.P7 order issued by the 2nd respondent on a stay petition, filed along with Ext.P3 and P4 appeals. The appeals were preferred against Ext.P1 and P2 orders of assessments pertaining to the years 2005-06 and 2007- 08. According to the petitioner the assessing authority had imposed additions on the turnover alleging suppressions based on proceedings initiated pursuant to interception of goods consigned on various dates by the petitioner. While disposing of the interlocutory applications and granting stay, the appellate authority had taken note of all such contentions and insisted a condition for payment of 30% of the disputed tax. 2. According to the petitioner the additions made are totally unsustainable and the basis for such additions are proceedings initiated under Section 47 of the KVAT Act in which penalties were imposed only based on imaginary valuations with respect to the selling prices. Therefore the petitioner is seeking direction for early disposal of the appeal and to quash Ext.P7 and to direct to keep in abeyance the recovery steps till then. 3. On a perusal of Ext.P7 order it is noticed that the W.P.(C).28193-09-T 2 appellate authority had adverted to all the contentions raised in the appeals and after being satisfied that there is a prima facie case established which need elaborate consideration, a conditional stay was granted. It cannot be said that the impugned interim order suffers from any illegality, impropriety or infirmity. The order cannot be impugned on the ground of non-application of mind or non-advertence of contentions of the appellant. After elaborate consideration of the grounds only the authority had imposed a condition for granting stay. It is totally within the discretion of the appellate authority to fix conditions while granting stay. It is not proper for this court to interfere with such conditions. Therefore there is no merit in the writ petition and the same is liable to be dismissed. 4. However learned counsel for the petitioner submitted that the time stipulated for compliance of the condition is expiring tomorrow, and he prays for a reasonable extension. Considering the facts and circumstances I am inclined to grant extension of the time for compliance of the condition stipulated under Ext.P7 order by a further period of three weeks from today. Writ petition is disposed of accordingly. C.K.ABDUL REHIM, JUDGE. okb