IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 16925 of 2011(M) --------------------------------------- PETITIONER: ------------------- ASOKAN VASU,AGED 57 YEARS,S/O.VASU, HOTEL ASLIYA GRANDI,NAVAYIKULAM, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.T.M.ABDUL LATHEEF, SRI.A.MOHAMED RASHEED. RESPONDENTS: ------------------------ 1. STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. DEPUTY COMMISSIONER OF APPEALS, THIRUVANANTHAPURAM -695 001. 3. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,ATTINGAL,PIN- 695 101. 4. DEPUTY TAHSILDAR (RR), TALUK OFFICE,CHIRAYINKEEZHU,ATTINGAL P.O, PIN- 695 101. R1 TO R4 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16925/2011-M: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT DTD. 01/03/2011 PASSED BY THIS HONOURABLE COURT IN W.P.(C).NO.5745/2011. EXT.P.2: COPY OF THE APPEAL MEMORANDUM DTD. 12/04/2011 FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.3: COPY OF THE ASSESSMENT ORDER DTD. 25/03/2011 PASSED BY THE R.3. EXT.P.4: COPY OF THE NOTICE NO. 32011143884/09-10 DTD. 25/03/2011. EXT.P.5: COPY OF THE NOTICE DTD. 25/03/2011. EXT.P.6: COPY OF THE ORDER NO. STA 13/11 DTD. 04/06/2011 OF THE R.2. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S.SIRI JAGAN, J. ================== W.P.(C).No. 16925 of 2011 ================== Dated this the 7th day of July, 2011 J U D G M E N T The petitioner challenges Ext.P6 order passed by the 2nd respondent in an appeal filed by the petitioner granting stay of recovery of tax disputed under the KGST Act and directing the petitioner to pay 50% of the disputed tax as a condition for the stay. 2. I have heard the learned Government Pleader also. 3. I do not find any irregularity or illegality in Ext.P6. The 2nd respondent has considered the matter in its right perspective and exercised his discretion appropriately. Therefore, while dismissing the writ petition on that ground, I direct that the petitioner be given one more month's time to pay off the amount as per Ext.P6 order. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge