IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 10TH NOVEMBER 2008 / 19TH KARTHIKA 1930 WP(C).No. 31747 of 2008(D) ---------------------------------------------- PETITIONER(S): ----------------------- M.P.JEEVAN, S/O. SOMAN, AGED 33 PROPRIETOR, M/S. M.P.SANKARAN, MAIN ROAD,VATAKARA. BY ADV. SRI.PULIKKOOL ABUBACKER SRI.SUDHEESH.A. RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, THE COMMERCIAL TAX OFFICE, VATAKARA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31747 OF 2008 D -------------------------------------- Dated this the 10th November, 2008 JUDGMENT Petitioner challenges Exts.P1, P2, P5, P6 and P7. Exts.P6 and P7 are orders passed by the Appellate Authority granting stay on condition that the petitioner deposits fifty per cent of the balance amount and furnishes security for the balance amount. Learned counsel for petitioner would contend that Section 7 of the KVAT Act only deals with quantity. In this case, he submits that the amounts were received as cash discount and it will not be comprehended under Section 7 of the Act. Learned Government Pleader would point out that, that is not the position. He took me to the definition of “sales turnover” in this regard. Petitioner has preferred Appeals. I am not inclined to entertain the challenge to Exts.P1 and P2. Having considered the facts, I feel that interest of justice would be met, if Exts.P6 and P7 are modified and it is ordered that the petitioner need pay thirtyfive per cent of the tax instead of fifty per cent and furnish WPC.31747/08 D 2 security for the balance. Accordingly, the Writ Petition is disposed of, modifying Exts.P6 and P7 and it is ordered that if the petitioner pays thirtyfive per cent of the amount instead of fifty per cent and also furnishes security for the balance amount, the proceedings pursuant Ext.P5 will remain stayed till the disposal of the Appeals. Petitioner is granted three weeks' time from today to comply with the conditions. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge