IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND SEPTEMBER 2010 / 11TH BHADRA 1932 WP(C).No. 26244 of 2010(E) --------------------------------- PETITIONER(S): ------------------- SRI.KRISHNA RAM, PROPRIETOR, NEELKANTH TRADERS, SALIGRAM BUILDING, MARKET ROAD, ERNAKULAM DISTRICT. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, ERNAKULAM - 682 011. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 011. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM - 682 011. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 T0 R4 BY GOVT.PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.K.ABDUL REHIM, J --------------------------- W.P(C) No.26244 of 2010-E ---------------------------- Dated this the 2nd day of September, 2010. J U D G M E N T Challenge in this writ petition is against Ext.P8 order issued by the second respondent. Ext.P8 is an interim order passed on a stay petition filed along with a statutory appeal. On perusal of Ext.P8, it is evident that the appellate authority had adverted to the contentions raised by the petitioner. It is after proper application of mind and considering merits of such contentions, that the interim order was passed. Exercising the discretion vested upon the appellate authority, a condition was imposed for payment of Rs.51,400/-. Total due as per the assessment is Rs.4,83,047/-. The petitioner had raised contention that two payments effected prior to the assessment has been given credit. But it is noticed that after reckoning such payments, the appellate authority observed that the balance would be Rs.1,54,199/-. It is pertinent to note that only an amount equal to 1/3rd (approximately) alone was directed to be paid, as a condition for granting interim stay. Under the above circumstances, I do not feel that there is any valid or legal grounds W.P(C) No.26244 of 2010-E 2 to interfere with Ext.P8. Accordingly, the writ petition deserves no merit and the same is hereby dismissed. 2. Learned counsel for the petitioner submitted that the time stipulated in Ext.P8 for complying with the condition had already expired; and indulgence of this Court is sought for extending the time for effecting the payment. It is made clear that if the petitioner complies with the conditions in Ext.P8, within a period of two weeks from today, the same shall be considered as proper compliance. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab