IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 33845 of 2011(E) ----------------------------------------- PETITIONER(S): ------------------------- V.K.SREE RAM MADHAVAN, PROPRIETOR, V.K.TRADERS, KALLACHI, KOZHIKODE DISTRICT. BY ADV. SRI.A.SUDHI VASUDEVAN SMT.K.PUSHPAVATHI SRI.JOSE JONES JOSEPH RESPONDENT(S): --------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT, KOZHIKODE. 2. ASSISTANT COMMISSIONER (SPECIAL CIRLCE KVAT), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), O/O DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.33845/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1. TRUE COPY OF THE ORDER DATED 30.11.2010 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2005-06 UNDER SECTION 25 OF THE KVAT ACT 2003. EXHIBIT-P2. TRUE COPY OF THE ORDER DATED 30.11.2010 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2006-07 UNDER SECTION 25 OF THE KVAT ACT 2003. EXHIBIT-P3. TRUE COPY OF THE DECLARATION DATED 18.12.2007 ISSUED BY THE SUPPLIER ACC LTD TO THE PETITIONER. EXHIBIT-P4. TRUE COPY OF THE APPEALS DATED 30.12.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT CHALLENGING EXT.P1. EXHIBIT-P5. TRUE COPY OF THE APPEAL DATED 30.12.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT CHALLENGING P2. EXHIBIT-P6. TRUE COPY OF THE PETITIONS DATED 30.12.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR URGENT HEARING OF EXT.P4. EXHIBIT-P7. TRUE COPY OF THE PETITIONS DATED 30.12.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR URGENT HEARING P5. EXHIBIT-P8. TRUE COPY OF THE PETITIONS DATED 30.12.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR STAY. EXHIBIT-P9. TRUE COPY OF THE PETITION DATED 30.12.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR STAY. EXHIBIT-P10. TRUE COPY OF THE DEMAND NOTICE DATED 5.1.2011 U/S OF RR ACT FOR RECOVERY OF SUM RS.6,85,340. EXHIBIT-P11 TRUE COPY OF THE DEMAND NOTICE DATED 5.1.2011 U/S OF RR ACT FOR RECOVERY OF A SUM OF RS.14,52,169/-. EXHIBIT-P12. TRUE COPY OF THE STAY ORDER DATED 2.12.2011 PASSED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ sts P.A.TO.JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.33845 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of December, 2011 J U D G M E N T The petitioner challenges Ext.P12 order passed by the 1st respondent in a stay petition filed by the petitioner along with an appeal challenging assessment order, by which the petitioner has been directed to pay 50% of the demand within two weeks as a condition for stay. The petitioner contends that the 1st respondent did not consider the merits of the contention of the petitioner. According to the petitioner, the petitioner has a very good prima facie case and therefore the 1st respondent ought to have granted a full stay without limiting it to 50%. I have heard the learned Government Pleader also. I have gone through Ext.P12 order. I do not find any infirmity whatsoever therein. I am of opinion that the 1st respondent has considered the matter in the right perspective. Therefore the writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/