IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH MARCH 2009 / 5TH CHAITHRA 1931 WP(C).No. 9728 of 2009(I) ----------------------------------- PETITIONER(S): ---------------------- SRI.V.K.HANEEFA, M/S.MOTHI MAHAL, SHORNUR ROAD, NURANI.P.O.,PALAKKAD-4. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER(IB), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.9728 of 2009-I ---------------------------------------------- Dated, this the 26th day of March, 2009 J U D G M E N T Petitioner has preferred Ext.P3 application for stay along with appeal. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner submits that petitioner has already paid 50% of the amount. It is a matter relating to imposition of penalty. If the petitioner has paid 50% of the amount then I feel that there cannot be further recovery till the disposal of the appeal. Accordingly the writ petition is disposed of. If the petitioner has paid 50% of the amount, proceedings will be kept in abeyance till the disposal of the appeal. But, this will be subject to the condition that the petitioner furnishes security for the balance amount within three weeks from today. (K.M.JOSEPH) JUDGE. MS