IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 13TH JANUARY 2010 / 23TH POUSHA 1931 WP(C).No. 1139 of 2010(N) ------------------------- PETITIONER(S): --------------- M.Y.LATHEEF, PROPRIETOR, STAR ALUMINIUM CENTER, NHANGATTIRI.P.O. PALAKKAD BY ADV. SRI.T.R.RAJAN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 2. COMMERCIAL TAX OFFICER, PATTAMBI. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 1139 of 2010 ------------------------------------ Dated, this the 13th day of January, 2010 J U D G M E N T The petitioner is challenging the condition imposed by the Appellate Authority while granting Ext.P8 interim stay pending consideration of the statutory appeal preferred by the petitioner before the first respondent. 2. The learned counsel appearing for the petitioner submits that the first respondent has not properly applied his mind while passing the interim order, imposing the condition as aforesaid; which is strongly rebutted by the learned Government Pleader appearing for the respondents stating that Ext.P8 order passed by the Appellate authority, granting interim stay imposing the condition, whereby the petitioner has been made to deposit only 40% of the liability and to furnish security for the balance amount, is very much within the four walls of law and not assailable under any circumstance. 3. After going through the specific averments raised in the Writ Petition and also after hearing the rival submissions, this Court finds it fit and proper to have the condition varied only to the extent that the liability now cast upon the petitioner to remit 40% of the amount due, WP(C) No.1139/2010 2 could be modified and reduced to an extent of '1/3', in place of 40%. But for the said extent, no interference is called for. Accordingly, the petitioner is directed to deposit '1/3' of the due amount within three weeks and furnish security for the balance amount to the satisfaction of the Assessing Authority; on which event, the petitioner will be entitled to avail the fruits of the interim order passed by the first respondent. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc