IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 15TH FEBRUARY 2010 / 26TH MAGHA 1931 WA.No. 257 of 2010() -------------------- AGAINST THE JUDGEMENT IN WPC.621/2010 Dated 19/01/2010 .................... APPELLANT(S): PETITIONER IN WPC: ----------------------- D.SURESH KUMAR, VADASSERIL FINANCIERS, MUTHUKULAM, ALAPPUZHA. BY ADV. SRI.SEBASTIAN PHILIP SRI.R.ANIL RESPONDENT(S): RESPONDENTS IN WPC: ------------------------ 1. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, ALAPPUZHA. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. 4. DEPUTY TAHSILDAR, REVENUE RECOVERY, KARTHIKAPPALLY. BY SR. GOVT. PLEADER SMT.MEENA. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, Ag.C.J. & C.N.RAMACHANDRAN NAIR, J. ------------------------------- W.A.No.257 OF 2010 ------------------------------- Dated this the 15th day of February, 2010 J U D G M E N T Raman, Ag.C.J. . The Writ Appeal is filed against the judgment of the learned Single Judge in W.P.(C) No.621 of 2010. The writ petition itself was filed against the interim order passed by the appellate authority while granting a stay. In penalty proceedings, the appellant was levied a penalty of Rs.8,23,120/-. He filed an appeal, and the appellate authority, after due consideration, being satisfied of the prima facie case, thought it fit to grant him a stay, however, on condition that one-third of the penalty shall be paid within a period of three weeks from the date of that order. Since the discretionary relief has already been granted to the appellant by the appellate authority and the learned Single Judge having considered the matter, we do not think, in the factual situation, any question arises for W.A.No.257 of 2010 2 consideration by a Division Bench. The writ appeal is accordingly dismissed. However, in view of the fact that this appeal has been preferred against the judgment of the learned Single Judge and the learned Single Judge himself has extended the time for payment of the deposit amount, we think, it is appropriate that time has to be extended further. Accordingly, we extend the time by one month from today, for complying with the order of the appellate authority. P.R.RAMAN, Ag. CHIEF JUSTICE C.N.RAMACHANDRAN NAIR, JUDGE nj.