IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 22003 of 2011(A) -------------------------- PETITIONER(S): --------------- INDIAN OIL CORPORATION LTD., PANAMPILLY NAGAR, ERNAKULAM, COCHIN-682 036, REP.BY A.BALAKRISHNAN, MANAGER (FINANCE). BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): --------------- 1. THE ASST.COMMISSIONER (ASSMT.), SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM-15. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXEX, ERNAKULAM-15. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011, ALONG WITH WPC NO. 22008 OF 2011 & WPC NO. 21980 OF 2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 22003/2011. APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ASSESSMENT ORDER FOR 2005-06. P2. COPY OF THE APPEAL BEFORE R2 DTD.6.6.11. P3. COPY OF THE STAY PETITION DTD 6.6.11. P4. COPY OF THE ARGUMENTS NOTES. P5. COPY OF THE ORDER DTD.5.8.11 P6. COPY OF THE ORDER BY R2 DTD.9.8.11. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).Nos.22003, 22008 & 21980 of 2011 ================== Dated this the 5th day of September, 2011 J U D G M E N T The petitioner challenges the orders passed by the appellate authority directing the petitioner to pay 20% of the tax and interest disputed in the appeals as a condition for stay of recovery of the disputed tax and interest. The ground on which, the petitioner challenges the stay orders is that amounts are due from the Department to the petitioner as refund, which would cover the 20% ordered to be paid by the impugned orders. 2. I have heard the learned Government Pleader also. 3. Admittedly about ` 145 crores is the tax and interest disputed in the appeals and only 20% has been directed to be paid as a condition for stay. Even after taking into account the refund allegedly due more than ` 100 crores would still be due, out of which, only 20% has been directed to be paid. In the above circumstances, I do not find any infirmity in the exercise of jurisdiction by the appellate authority. Accordingly, these writ petitions are dismissed. However, I direct the appellate authority to consider and pass orders on the appeals, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. After the appeals are disposed of, if any amounts are still due from the petitioner as per w.p.c.22003/11 etc. 2 the appellate order, needless to say, appropriate credit shall be given to the petitioner for the refund, if any, due to the petitioner. The petitioner is given one month's time from today to pay 20% as per the impugned orders. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge