IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 18TH AUGUST 2008 / 27TH SRAVANA 1930 WP(C).No. 24762 of 2008(W) -------------------------- PETITIONER: ------------ JOY.C.A, PROPRIETOR OF ANPHARMA EQUIPMENTS, PERAMBRA.P.O, THRISSUR DISTRICT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. INSPECTING ASST. COMMISSIONER, IRINJALAKUDA, THRISSUR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24762 OF 2008 W ```````````````````````````````````````````````````` Dated this the 18th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P6. Ext.P6 is an order passed in the appeal filed by the petitioner against the assessment order for 2005-06. The appellate authority has, taking note of the assessment, directed payment of 1/4th of the balance amount of tax and security as condition for stay. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner submits that a huge addition of nearly Rs.29 lakhs is made on the basis of the suppression discovered of Rs.1,59,196/-. It cannot be said that the imposition of condition of payment of 1/4th of the balance amount of tax is arbitrary. It may be true that the petitioner ultimately may establish in the appeal that he has no liability to pay. The authority has also found that there is some area in which the appellate authority's interference is required. In the WPC.24762/08 : 2 : circumstances of this case, I do not think that Ext.P6 should be interfered with. However, the petitioner is granted ten days' time from today to comply with the conditions in Ext.P6. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE