IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 WP(C).No. 17889 of 2008(D) ----------------------------------------------- PETITIONER: ------------------ M/S.G.K.GRANITES LTD., KIZHAKKAMBALAM POST, ERNAKULAM REP. BY ITS MANAGING DIRECTOR MR.GEORGE ANTONY BY ADV. SMT.K.LATHA RESPONDENTS: ----------------------- 1. STATE OF KERALA, REP. BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIATE, TRIVANDRUM 2. DEPUTY COMMISSIONER (APPEALS), COMMERECIAL TAXES, ERNAKULAM 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 17889 OF 2008 D -------------------------------------- Dated this the 16th June, 2008 JUDGMENT Petitioner challenges Exts. P1 and P1A penalty orders and Ext.P3 and P3A revenue recovery notices. By Exts.P1 and P1A, petitioner came to be visited with penalty. Petitioner preferred Appeals. Ext.P4 is the order passed granting conditional stay on condition that the petitioner deposits sixty per cent of the penalty due for each year and furnishes sufficient security for the balance amount. 2. I heard Smt. K. Latha, learned counsel for the petitioner and also the learned Government Pleader. I am not inclined to interfere with the conditions imposed. Counsel for petitioner then submits that if this Court is not inclined to interfere with the conditions imposed, this Court may direct the Appeals Exts.P2 and P2A to be disposed of, after the petitioner deposits the amount. I feel that this request can be granted. Accordingly, while rejecting the claim of the petitioner against the conditions WPC. 17889/08 D 2 imposed in Ext.P4, it is ordered that if the petitioner complies with the conditions in Ext.P4 within a period of one week from today, the Appellate Authority will take up Exts.P2 and P2A Appeals and take a decision thereon in accordance with law within a period of three months from the date of receipt of a copy of this Judgment. The Writ Petition is disposed of as above. K. M. JOSEPH, JUDGE kbk.