IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22455 of 2011(F) ----------------------------------------- PETITIONER(S): ------------------------ K.R.BABU,M/S.SOUTH INDIA TIMBERS, COURT ROAD,MAVELIKKARA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER, MAVELIKKARA, PIN- 695 001. 2. THE INTELLIGENCE OFFICER (INVESTIGATION BENCH),COMMERCIAL TAXES, KOLLAM.PIN- 691 001. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,KOLLAM .PIN-691 001. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.22455/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PENALTY ORDER PASSED BY THE 2ND RESPONDENT DATED 30/04/2011. P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESP DATED 17/05/2011. P3 COPY OF THE ORDER ISSUED BY THE 3RD RESPONDENT DATED 03/08/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 22455 of 2011 ================== Dated this the 18th day of August, 2011 J U D G M E N T The petitioner challenges Ext.P3 order of the 3rd respondent appellate authority passed in an application for stay in an appeal filed by the petitioner against the assessment, wherein, as a condition for stay, the petitioner was directed to pay 50% of the penalty imposed. According to the petitioner, the petitioner has made out a very good prima facie case and, therefore, the appellate authority ought to have granted a full stay without insisting on any conditions. 2. I have heard the learned Government Pleader also. 3. On a reading of Ext.P3, I am not satisfied that there is any infirmity in the same. The appellate authority has exercised the discretion vested in that authority reasonably. In the above circumstances, I am not inclined to interfere with Ext.P3 order as such. The petitioner submits that the petitioner may be given some more time to pay 50% of the amount as directed. Taking a lenient view, I grant the petitioner one more month's time from today to pay 50% of the amount. However, the petitioner shall comply with the direction to furnish security within two weeks from today. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2