IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32789 of 2011(W) ---------------------------------------- PETITIONER(S): ----------------------- M/S.UNITED MEDI SYSTEMS, SMART SQUARE, K.K. ROAD, KALOOR, KOCHI-682 017, REPRESENTED BY ITS MANAGING PARTNER, R.M. USMAN. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER III, SPECIAL CIRCLE I, COMMERCIAL TAXES, ERNAKULAM-682 030. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 013. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 32789 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 9/3/2011 FOR THE YEAR 2004-05 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE APPEAL DATED 19/5/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 19/5/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY DATED 19/5/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5: TRUE COPY OF THE STAY ORDER DATED 16/11/2011 PASSED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32789 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT The petitioner challenges Ext.P5 order passed by the 2nd respondent appellate authority in a stay petition filed by the petitioner along with an appeal challenging assessment order passed against the petitioner, wherein, as a condition for stay, the petitioner was directed to pay 1/3rd of the total demand. According to the petitioner, while passing that order, the 2nd respondent has not followed principles laid down by this Court in various decisions for considering stay applications in taxation matter. 2. I have heard the learned Government Pleader also. I have gone through Ext.P5 order. I am satisfied that there is no infirmity in Ext.P5 order. The appellate authority has considered the matter in the right perspective. Therefore, I am not inclined to interfere with Ext.P5 order. 3. The learned counsel for the petitioner makes a fervent W.P.(C)No.32789/11 2 plea for permitting the petitioner to pay the amount covered by Ext.P5 in instalments. Having regard to the facts and circumstances of the case, I direct the respondents to permit the petitioner to pay the amount covered by Ext.P5 in three equal monthly instalments payable on 2.1.2012, 1.2.2012 and 1.3.2012. The petitioner shall comply with the other conditions in Ext.P5 promptly. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32789/11 3