IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 12TH DECEMBER 2008 / 21ST AGRAHAYANA 1930 WP(C).No. 36326 of 2008(Y) ---------------------------------------------- PETITIONER(S): ---------------------- A.KRISHNAN, PROPRIETOR, KRISHNA AGENCIES, BIG BAZAR, PALAKKAD. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 36326 OF 2008 Y -------------------------------------- Dated this the 12th December, 2008 JUDGMENT Petitioner challenges Ext.P11. It is an order passed by the Appellate Authority granting stay of collection of tax for the years 2005 - 2006 and 2006 - 2007 on condition of payment of fifty per cent of the amount due and furnishing security for the balance. 2. I heard Shri Harisankar V. Menon, learned counsel for the petitioner and also the learned Government Pleader. Learned counsel for petitioner points out that this is a case where the issue to be decided is as to whether the transaction involves hand made matches or not. It is pointed out that purchases were made from a Unit which was making hand made matches and the Unit is situated in Tamil Nadu. Petitioner has expressed his willingness to take out a Commission to prove his contention. Having regard to the totality of facts, I think the interest of justice would be served if the petitioner is called upon WPC.36326/08 Y 2 to pay a sum of Rs.1,20,000/=(Rupees One Lakh & Twenty Thousand) instead of fifty per cent and to furnish adequate security for the balance amount to the satisfaction of the assessing authority. It is so ordered and Ext.P11 will stand modified accordingly. Petitioner is granted two weeks' time from today to comply with the conditions in Ext.P11 as modified by this Judgment. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge