IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 17149 of 2011(P) --------------------------------------- PETITIONER(S): ------------------------ S.ASHOK KUMAR,INDIAN INSTITUTE OF MANAGEMENT STUDIES,3RD FLOOR,AISWARYA BUILDINGS, VALANJAMBALAM,KOCHI-16. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. DEPUTY COMMISSIONER INCOME TAX, CIRCLE 2(1), ERNAKULAM, PIN-682 018 2. COMMISSIONER OF INCOME TAX(APPEALS), KOCHI.PIN- 682 018 R1 & R2 BY ADV.SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.17149/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT. P3 COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P4 COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P5 COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT. P6 COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.17149 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner challenges Ext.P6 order passed by the assessing authority on a petition filed by the petitioner not to enforce the demand since the appeal filed by the petitioner against the assessment order is pending. Ext.P6 order was passed directing the petitioner to pay 50% of the balance amount due in instalments of Rs.10 lakhs from May 2011 to March 2012. According to the petitioner, that order has been passed mechanically following a direction from the Commissioner of Income Tax. The petitioner submits that the discretion is vested with the 1st respondent and the 1st respondent ought to have exercised that discretion by himself without following any direction from the commissioner. 2. I have considered the rival contentions in detail. I am of opinion that even if this Court has considered a petition for stay by the petitioner, this would have been the best order the petitioner would have got. W.P.(C)No.17149/11 2 In the above circumstances, I am not inclined to exercise my discretionary jurisdiction in favour of the petitioner and accordingly the writ petition is dismissed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.17149/11 3