IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 27TH SEPTEMBER 2011 / 5TH ASWINA 1933 WP(C).No. 25691 of 2011(J) ----------------------------------------- PETITIONER(S): ------------------------- M/S. THOMSON SURGICALS (P) LTD., NATTUKAL, MANNARKKAD, PALAKKAD DISTRICT, REPRESENTED BY ELSAMMA THOMAS, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER I, MANNARKAD - 678 582. 2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD,PIN-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD,PIN-678 001. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.25691/2011 J APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD.18/02/2011. P1(A): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(B): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(C): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(D): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(E): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(F): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(G): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P1(H): COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DTD. 18/02/2011. P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(B): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. Kss ..2/- ..2.... WPC.NO.25691/2011 J P2(C): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(D): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(E): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(F): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(G): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P2(H): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15/03/2011. P3: COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(A): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(B): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(C): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(D): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(E): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(F): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(G): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. P3(H): COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 25/08/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25691 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of September, 2011 J U D G M E N T The petitioner challenges Ext.P3 series of orders in the stay petitions filed by the petitioner in the appeals challenging assessment orders to the extent it directs the petitioner to pay 40% of the disputed tax as a condition for stay of recovery. I have heard the counsel for the petitioner and perused the stay orders. I am satisfied that the appellate authority has exercised its jurisdiction properly and reasonably. Therefore, I am not inclined to interfere with the impugned orders. However the petitioner shall be given one month's time to comply with the conditions in the impugned orders. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/