IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 31ST JANUARY 2008 / 11TH MAGHA 1929 WP(C).No. 3654 of 2008(I) ------------------------- PETITIONER: --------------- M/S. ALEX RESORTS AND HOTELS PVT.LTD., KUMANAKOM, KOTTAYAM REP. BY MANAGING DIRECTOR, MR.SHAJI ALEX, AGED 51, S/O.M.M.ALEXANDER. BY ADV. SRI.VARGHESE C.KURIAKOSE SRI.PRAVEEN K. JOY RESPONDENTS: ----------------- 1. STATE OF KERALA, REP. BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, STATE OF KERALA, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES, QUILON. 3. THE INTELLIGENCE OFFICER, (INVESTIGATION BRANCH) OFFICE OF THE INSPECTING ASST. COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, KOTTAYAM. 4. THE TAHSILDAR, REVENUE RECOVERY, KOTTAYAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 3654 OF 2008 I ===================== Dated this the 31st day of January, 2008 J U D G M E N T The challenge in this writ petition is against Ext.P5, an order passed by the 2nd respondent granting conditional stay. It is directed that the petitioner shall deposit 50% of the penalty due and furnish adequate security for the balance to the satisfaction of the Assessing Authority. Ext.P5 order has been passed in Ext.P3 stay petition filed along with Ext.P2 appeal which was filed aggrieved by Ext.P1 order of penalty. 2. Having regard to the fact that the matter arises from an order imposing penalty, I feel the condition requiring deposit of 50% is too onerous. 3. Therefore, I modify Ext.P5 to the effect that there will be stay as granted by the 2nd respondent on condition that the petitioner remits 1/3rd of the amount of penalty imposed by WPC 3654/08 :2 : Ext.P1 and furnish adequate security for the balance amount to the satisfaction of the assessing authority. The deposit shall be made and the security shall be furnished within three weeks from today. 4. Learned Counsel for the petitioner points out that subsequent to the filing of the writ petition, the Bank account of the petitioner has been attached. Now that I have granted three weeks time from today for the petitioner to comply with the condition imposed by this court, I direct that the attachment now imposed shall be lifted subject to compliance with the directions made herein above. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp