IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930 WP(C).No. 10896 of 2008(V) -------------------------- PETITIONER: ------------ ANILA LALWANI, PROPRIETRIX M/S.SAI ENTERPRISES, CONVENT ROAD, ERNAKULAM. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENTS: ------------- 1. THE ASST.COMMISSIONER (AA) COMMERCIAL TAXES, ERNAKULAM 682015 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 682015. 3. THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, ERNAKULAM 682030 BY G.P. SRI. E.P. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 10896 OF 2008 -------------------------------------------- Dated this the 31st day of March, 2008 JUDGMENT Petitioner is challenging Ext.P16 order whereunder the Appellate authority has granted conditional stay directing payment of 50% of the demand as a condition for stay. Even though there is no scope for interfering with the conditional stay order, having regard to the contentions of the petitioner that input tax paid is not credited, I modify Ext.P16 and reduce the payment to 30% as against 50% ordered by the first appellate authority. Petitioner will make payment before the first respondent on or before 10.4.2008. W.P. is disposed of with the above modification of Ext. P16 order. (C.N. RAMACHANDRAN NAIR) Judge kk 2