IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH MARCH 2010 / 14TH PHALGUNA 1931 WP(C).No. 7005 of 2010(A) ------------------------- PETITIONER: --------------- R.KRISHNAMOORTHY, PROPRIETOR, SARATHY METAL CRUSHERS, ANJU NIVAS, MANAKKARA, SASTHAMCOTTA, KOLLAM. BY ADV. SRI.BECHU KURIAN THOMAS SRI.ENOCH DAVID SIMON JOEL RESPONDENTS: --------------- 1. STATE OF KERALA, REP. BY THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS) II, COMMERCIAL TAX OFFICE, KOLLAM. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ................................................... WP (C) NO. 7005 OF 2010 ............................................... Dated this the 5th day of March, 2010 J U D G M E N T The petitioner is challenging the condition imposed by the 2nd respondent as per Exhibit P3 order granting interim stay, where by the petitioner has been directed to deposit 1/3rd of the balance tax due, within 2 weeks. Various contentions have been raised in the writ petition challenging the sustainability of the condition imposed as above. 2. Learned Government Pleader after getting instructions submitted that even after giving full credit to all the contentions raised by the petitioner (not conceded), the balance payable will be Rs.4,25,334/- . The actual extent of liability is however to be decided in the course of the proceedings now pending before the 2nd respondent. 3. Considering the relative merits and demerits, this Court finds that the condition imposed by the 2nd WP (C) NO. 7005 OF 2010 2 respondent could be modified by directing the petitioner to deposit a sum of Rs.2.5 lakh within 2 weeks, so as to avail the benefit of interim stay during pendancy of the appeal. 4. In the above facts and circumstances, the petitioner is directed to deposit a sum of Rs.2.5 lakh within 2 weeks. On satisfying the said requirement and also on furnishing adequate security for the balance amount to the satisfaction of the assessing authority, the petitioner will continue to enjoy the benefit of interim stay ordered by 2nd respondent during the pendancy of the appeal. But for the modification as above, no further interference is warranted and the writ petition is disposed of accordingly. P.R. RAMACHANDRA MENON, JUDGE. rkc