IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 1ST JANUARY 2008 / 11TH POUSHA 1929 W.P(C).No. 38308 of 2007(I) ---------------------------------- PETITIONER: -------------- SHERAFUDEEN.A., CENTRAL CASHEW COMPANY, KALLUMTHAZHAM, KILIKOLLOOR, KOLLAM. BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS RESPONDENTS: ----------------- 1. THE ASSISTANT COMMISSIONER AUDIT ASSESSMENT, COMMERCIAL TAXES, KOLLAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (APPEALS), KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 4. M/S.JOHN CASHEW COMPANY, KARIPPURAM, KOLLAM. BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 38308 OF 2007 I = = = = = = = = = = = = = = = = Dated this the 1st January, 2008 J U D G M E N T Against Ext. P7 order of assessment passed by the 1st respondent, petitioner has filed Ext. P8 appeal before the 2nd respondent. In the meanwhile revenue recovery proceedings were initiated against the petitioner and thereupon Ext. P11 stay petition filed was moved. The appellate authority considered the prima facie case made out by the petitioner and passed Ext. P12 order granting stay on condition that the petitioner remits Rs.4 lakhs out of the balance tax of Rs.8,62,882/- and furnishes security for the balance amount due. It is challenging Ext. P12 that this writ petition has been filed. 2. On going through Ext. P12 order, I notice that the appellate authority has considered the prima facie case made out by the petitioner and it is considering the same that a conditional order of stay has been passed. The contention of the petitioner is basically WPC No. 38308/07 -2- that it was entirely relying on an order of penalty the assessment order itself has been issued and therefore the assessment order is liable to be reversed in the appeal. However, at this stage, I am not inclined to consider the contention raised by the learned counsel for the petitioner on the merits of the appeal, which is yet to be considered by the appellate authority. Having regard to the facts noticed I am not inclined to take the view that Ext. P12 is vitiated by any perversity warranting interference by this Court. However, the time for payment specified in Ext. P12 will stand extended by two weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-