IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6596 of 2008(I) ------------------------- PETITIONER: -------------- MANUEL LUCKOSE, PROPRIETOR, MALABAR AGRO FRUIT PROCESSORS, KAKKANAD, KOCHI - 682 030. BY ADV. SRI.V.P.SUKUMAR SRI.V.DEVANANDA NARASIMHAM SRI.BEJOY CHERIYAN RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (AA), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI - 30. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6596 OF 2008 I ==================== Dated this the 26th day of February, 2008 J U D G M E N T Ext.P6 is the order under challenge. 2. By Ext.P6 order, stay has been granted to the petitioner on condition that the petitioner deposits 1/3rd of the balance tax and furnish security for the balance to the satisfaction of the assessing authority. 3. Learned counsel for the petitioner submits that at that stage they had produced Ext.P2 certificate and that if it was taken note of, there would not have been any liability at all to the petitioner. A reading of Ext.P6, the impugned order, shows that this aspect of the matter was also taken into account by the appellate authority. It is on assessment of those materials that the appellate authority concluded that the petitioner has made out a prima facie case justifying a conditional stay. It is in exercise of this discretion that the appellate authority has finally WPC 6596/08 :2 : granted stay on condition that the petitioner remits 1/3rd of the tax due. 4. I do not find any perversity in the order now passed by the appellate authority in Ext.P6. 5. Writ petition fails and is dismissed. However, taking into account the request of the petitioner's counsel, it is directed that the time granted in Ext.P6 for payment will stand extended by two weeks from today for complying with Ext.P6 order. ANTONY DOMINIC,JUDGE. Rp