IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 1ST DECEMBER 2011 / 10TH AGRAHAYANA 1933 WP(C).No. 31993 of 2011(Y) ----------------------------------------- PETITIONER(S): ------------------------- WIPRO GE HEALTHCARE PRIVATE LTD., 41/400, AMMANKOVIL ROAD, KOCHI-35, REPRESENTED BY ITS AUTHORISED SIGNATORY, N.V.JAYAN. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-15. 2. THE ASST.COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM-15. R1 & R2 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.31993/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1- A TRUE COPY OF THE ASSESSMENT ORDER DATED 25.2.2011. EXHIBIT P2- TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 19-10-2011. EXHIBIT P3- TRUE COPY OF THE ORDER DATED 28-10-2011. EXHIBIT P4- TRUE COPY OF THE JUDGMENT DATED 20.5.2010 IN WA.NO.810/2010. EXHIBIT P5- TRUE COPY OF THE JUDGMENT DATED 13.4.2007 IN WPC.12534/2007. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts RESPONDENTS' EXHIBITS S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31993 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of December, 2011 J U D G M E N T The petitioner challenges that part of Ext.P3 stay order passed by the 1st respondent in an appeal filed by the petitioner whereby in addition to direction to pay an amount of Rs.15 lakhs the petitioner was directed to furnish adequate security for the balance amount. The petitioner submits that there is no need for any security at all in so far as the petitioner is a registered dealer. He also refers to Ext.P4 judgment in respect of similar assessment for earlier periods. 2. I have heard the learned Government Pleader also. I do not find anything wrong with the 1st respondent directing the petitioner to furnish adequate security for the balance amount as one of the conditions for grant of stay. In the above circumstances, I do not find any merit in this writ petition and accordingly the same is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/