IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH DECEMBER 2010 / 26TH AGRAHAYANA 1932 WP(C).No. 14597 of 2007(K) -------------------------- PETITIONER: --------------- M/S.J & J TIMBERS, 23/418, MAIN ROAD, CHALAKUDY. BY ADV. MR. T.M.SREEDHARAN MR. V.P.NARAYANAN RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR. 2. THE INTELLIGENCE OFFICER, SQUAD NO.2, COMMERCIAL TAXES, THRISSUR. 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKHAS BHAVAN P.O., THIRUVANANTHAPURAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKKUDA. BY GOVERNMENT PLEADER MR. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 14597 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 17th day of December, 2010 JUDGMENT The challenge is mainly against the condition imposed by the 3rd respondent vide Ext. P6 interim order, directing the petitioner to satisfy 50% of the penalty in respect of the assessment years 1999 - 2000 and 2000 - 01, during pendency of the revision petitions. 2. When the matter came up for consideration before this Court on 08.05.07, it was admitted, ordering notice to the respondents, also directing the petitioner to remit 25 % of the amount stipulated in Ext. P6 and to furnish 'bank guarantee' for the balance amount, which is stated as complied with. 3. In view of filing W.P(C) 31097 of 2007 by the petitioner challenging the final orders passed by the first respondent in the concerned revision petitions in respect of the relevant assessment years, no further orders are required to be passed in this case. The writ petition is closed accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd