IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 27TH MAY 2011 / 6TH JYAISHTA 1933 RP.No. 323 of 2011(D) --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.1240/2011 Dated 17/01/2011 .................... REVIEW PETITIONER(S): ---------------------- DEVAMATHA VANITHA CHASRITABLE SOCEITY 1/791, NAMIAR ROAD, PUTHUR, THRISSUR. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER (APPEALS) ERNAKULAM-16. 2. COMMERCIAL TAX OFFICER-1, 1ST CIRCLE, COMMERCIAL TAXES, THRISSUR-680 001. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 27/05/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- R.P No.323 of 2011 in WP(C) No.1240 of 2011 ---------------------------------------- Dated this the 27th day of May, 2011. O R D E R While disposing the writ petition, this Court insisted the petitioner to remit 50% of the amounts covered under Exts.P1, P1(a) and P1(b) orders of assessments, and to furnish security bond for the balance. With respect to Exts.P2, P2(a) and P2(b) orders of penalty, stay was granted on furnishing security bond. This Court further directed the appellate authority to dispose of the appeals within three months from the date of receipt of a copy of the judgment. It is stated that eventhough a writ appeal was preferred, the Division Bench refused to interfere. 2. According to the petitioner, because of filing of the writ appeal and due to financial stringencies, they could not make payment of the amount of 50% stipulated. Subsequently, recovery steps were initiated and an amount of Rs.6 lakhs was already recovered, which according to the petitioner will be more than the amount of 50% insisted upon. Under such circumstances, the petitioner seeks indulgence of this Court in R.P No.323 of 2011 2 permitting execution of security bond for the balance amount due, till the disposal of the appeal, as directed by this Court. 3. Heard; learned Government Pleader appearing on behalf of the respondents. The recovery of amount of Rs.6 lakhs is conceded. Taking note of the facts and circumstances, I am of the view that, coercive steps of recovery for realising the balance amount can be restrained till the disposal of the appeal within the time as directed in the judgment. 4. Therefore, this Review Petition is disposed modifying the judgment dtd.17.1.2011 to the extent of directing the respondents to keep in abeyance realisation of amounts covered under Exts.P1 and P2 series orders of assessments and penalty, subject to condition of the petitioner executing security bond for the entire balance, without sureties, in the form prescribed under the Kerala Value Added Tax Rules, within two weeks from today. C.K.ABDUL REHIM JUDGE ab