IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 6TH AUGUST 2008 / 15TH SRAVANA 1930 WP(C).No. 23506 of 2008(W) -------------------------- PETITIONER: ------------ KREEM FOODS, PVT. LTD CHEMICAL INDUSTRIAL ESTATE AROOR 688 535 REPRESENTED BY ITS DIRECTOR SIMON JOHN BY ADV. SRI.V.V.ASOKAN SMT.S.AMINA RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (AA) COMMERCIAL TAXES, ALAPPUZHA 688 001 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ALAPPZZHA 688 001 BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 23506 OF 2008 W ```````````````````````````````````````````````````` Dated this the 6th day of August, 2008 J U D G M E N T Petitioner challenges the condition imposed in Ext.P5 order passed by the appellate authority in the appeal filed by the petitioner for the assessment year 2005-06. The condition imposed is that the petitioner should pay 40% of the balance tax and furnish adequate security for the balance amount to the satisfaction of the assessing authority. 2. I heard learned counsel for the petitioner and learned Government Pleader. I do not think that the petitioner has made out a case to challenge the condition imposed. Apparently, Ext.P5 is an interlocutory order passed which necessarily has to be passed balancing the competing interests. In this case, the authority cannot be said to have passed the order mechanically. In the facts of this case, writ petition challenging the condition imposed in Ext.P5 is only to be rejected. However, having regard to the facts, the time for complying with the conditions in Ext.P5 is extended till 31.8.2008. Sd/- (K.M.JOSEPH, JUDGE) aks