IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 17721 of 2011(M) -------------------------- PETITIONER(S): --------------- M/S. JEWEL HOMES PVT. LTD., DESABHIMANI JN. KALOOR ERNAKULAM-682 017, REPRESENTED BY ITS MANAGING DIRECTOR P.A. JIHAS. BY ADVS. SMT.S.K.DEVI & SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE ASST.COMMISSIONER(WC) OFFICE OF THE DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM-682015. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. R1 AND R2 BY GOVERNMENT PLEADER MR.V.K.SHAMSUDHIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17721 of 2011(M) APPENDIX PETITIONERS' EXHIBITS P1. COPY OF ASSESSMENT ORDER DATED 22.11.2010 P2. COPY OF APPEAL DATED 23.05.2011 P3. COPY OF STAY ORDER DATED 01.06.2011 RESPONDENTS' EXHIBITS NIL // TRUE COPY // PA TO JUDGE kkj C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 17721 of 2011 --------------------------------- Dated this the 1st day of July, 2011 JUDGMENT The challenge raised against imposition of a condition in Ext.P3 interim order issued by the 2nd respondent, could not be entertained in this writ petition. I am of the considered opinion that the order was issued after considering merits of the contentions raised in the appeal and after the appellate authority became satisfied that a prima facie case for granting stay has been established. The condition for interim stay was imposed in exercise of the discretion vested on the appellate authority. Hence I am not inclined to entertain the challenge against such condition. 2. However, the petitioner expressed the view that there is every chance of the appeal being allowed and insistence for payment of 50% will cause onerous liability on the petitioner. Hence I am inclined to modify the condition stipulated in Ext.P3 to the extent of imposing less rigorous condition and also directing the appellate authority to have an early disposal of the appeal. WP(C).17721/2011 2 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P2 appeal as early as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of, in modification of the condition stipulated in Ext.P3, the respondents are restrained from recovering the amounts in dispute covered under Ext.P2 appeal, provided the petitioner remits 1/3rd of the total amount due and furnishes security bond for the balance amount without sureties, within two weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).17721/2011 3