IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST FEBRUARY 2010 / 12TH MAGHA 1931 WP(C).No. 2246 of 2010(E) ------------------------- PETITIONER(S): --------------- SIJU.C, VRINDAVAN HOME APLIANCES, GOLLIKKADAVI,AGALI PO,PALAKKAD. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, MANNARGHAT. 2. DY.COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2246 of 2010 ------------------------------------ Dated, this the 1st day of February, 2010 J U D G M E N T The petitioner is before this Court challenging the condition imposed by the Appellate Authority vide Ext.P4, whereby 30% of the disputed amount in respect of the year 2006-07 has been directed to be paid, so as to avail the benefit of interim stay during the pendency of the appeal. 2. The learned counsel for the petitioner submits that the total liability is about Rs.3,00,000/-, out of which nearly 1/3rd will constitute penal interest and other charges, which accordingly to the petitioner is not realizable under any circumstance. 3. Heard the learned Government Pleader as well, who submits on the basis of the materials on record, that 30% ordered by the Appellate Authority will constitute only about Rs.1,00,000/- and that there need not be any microscopic analysis as to the quantum imposed. This Court finds considerable force in the said submission made by the learned Government Pleader. There is no illegality or irregularity in imposing the condition vide Ext.P4. No interference is called for and the Writ Petition is dismissed. However, considering the time for satisfying the condition imposed by the Appellate Authority is extended by two weeks from today. P. R. RAMACHANDRA MENON JUDGE dnc