IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 24TH OCTOBER 2011 / 2ND KARTHIKA 1933 WA.No. 1587 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.27538/2011 Dated 18/10/2011 .................... APPELLANT/PETITIONER: -------------- M/S.KTC AUTOMOBILES (P) LTD Y.M.C.A.ROAD, KOZHIKODE, REP.BY ITS MANAGING DIRECTOR, P.V.NIDHISH BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENTS/RESPONDENTS:: --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT)COMMERCIAL TAXES, SPECIAL CIRCLE II KOZHIKODE-673001 2. THE DEPUTY COMMISSIONER (APPEALS)COMMERCIAL TAXES DEPARTMENT , KOZHIKODE-673001 3. SALES TAX OFFICER (RECOVERY) O/O.THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE-673001 BY SPL. G.P.(TAXES) SRI.BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag. C.J. & P.S.GOPINATHAN, J. .................................................................... Writ Appeal No.1587 of 2011 .................................................................... Dated this the 24th day of October, 2011. JUDGMENT Ramachandran Nair, Ag. C.J. The learned Single Judge declined to interfere with conditional stay orders directing payment of one third of the demand of disputed tax for two years which is around Rs.1.5 crores. Even though Senior counsel submitted that condition imposed is arbitrary, we do not think it fair or proper for this court to consider the appeal on merits without which we cannot grant quantum reduction. However, having regard to the amount involved, we grant two monthly instalments to the appellant to make payment i.e. 50% will be paid before 20th November and balance 50% before 20th December, 2011. The appellate authority will take up and dispose of the appeal within two months from date of making payment as above. Writ Appeal is disposed of as above. C.N.RAMACHANDRAN NAIR Acting Chief Justice P.S.GOPINATHAN Judge pms