IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH AUGUST 2011 / 26TH SRAVANA 1933 WP(C).No. 22279 of 2011(H) -------------------------- PETITIONER(S): --------------- M.K.ABDUL RASHEED, RASHEED AUDITORIUM, VAZHIMUKKU, BALARAMAPURAM. BY ADV. SRI.K.RAVEENDRAN SRI.N.HARIHARAN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM-695001. 3. THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH), COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695001. 4. THE COLLECTOR/AUTHORISED OFFICER, (INSPECTING ASSISTANT COMMISSIONER), DEPARTMENT OF COMMERCIAL TAXES, NEYYATTINKARA-695121. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 22279/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE PROCEEDINGS FOR A.Y. 2007-08. P2. -DO- 2008-09. P3. -DO- 2009-10. P4. COPY OF THE DEPUTY COMMISSIONER (APPEALS), TRIVANDRUM. P5. COPY OF THE DEMAND NOTICE DTD.9.3.11. P6. COPY OF THE PETITION BEFORE THE MINISTER FOR REVENUE. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 22279 of 2011 ================== Dated this the 17th day of August, 2011 J U D G M E N T Against an order imposing penalty on the petitioner under the Kerala Tax on Luxuries Act, 1976, the petitioner filed an appeal along with a petition for stay. In the stay petition, Ext.P4 order has been passed directing the petitioner to pay 50% of the disputed amount. That is under challenge. According to the petitioner, the petitioner has made out a very good prima facie case and, therefore, the appellate authority ought to have granted a full stay without insisting on any conditions. 2. I have heard the learned Government Pleader also, who opposes the prayer. 3. On a reading of Ext.P4, I am not satisfied that there is any infirmity in the same. The appellate authority has exercised the discretion vested in that authority reasonably. In the above circumstances, I am not inclined to interfere with Ext.P4 order as such. The petitioner submits that the petitioner may be given some more time to pay 50% of the amount as directed. Taking a lenient view, I grant the petitioner six more weeks' time from today to pay 50% of the amount. However, the petitioner shall comply with the direction to furnish security within two weeks from today. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge