IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 12TH JUNE 2008 / 22ND JYAISHTA 1930 WP(C).No. 17617 of 2008(V) -------------------------- PETITIONER: ------------ M/S.SHWAS HOMES (P) LTD. 39/5273, 2ND FLOOR, G 363 GEORGE TECHNOLOGY ARCADE K.C.JOSEPH ROAD, PANAMPILLY NAGAR, KOCHI-36 REPRESENTED BY ITS MG.DIRECTOR, MR.SREENI PARAMESWARAN. BY ADV. SMT.S.K.DEVI RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AA) DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. KOCHI - 30. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 17617 OF 2008 V ```````````````````````````````````````````````````` Dated this the 12th day of June, 2008 J U D G M E N T Petitioner calls in question Ext.P7. Ext.P7 is an order passed staying collection of tax for the assessment years 2005-06 and 2006-07 on condition that the petitioner remits 40% each for both the years and furnishes security for the balance amount. It is the case of the petitioner that the petitioner is not in a position to remit 40% of the amount due to financial crisis. I heard the learned Government Pleader also. I do not think that the matter should be interfered with under Article 226 of the Constitution. It is to be noted that disposal of application for stay is not to be considered on the disposal of the appeal where the entire contentions are to be considered. That is a matter for the appellate authority when the appeals are taken into consideration. Having regard to the facts of the case, the petitioner is granted one month's time to comply with the conditions in Ext.P7. The writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE