IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 18704 of 2011(K) --------------------------------------- PETITIONER: ------------------- M/S.NIKKIES NEST, AZHIMALA SHIVAN TEMPLE ROAD, PULINKUDI, CHOWARA P.O., TRIVANDRUM-695 501, A UNIT OF M/S.BAILEYS RESORTS (P) LTD., REPRESENTED BY ITS MANAGING DIRECTOR, SMT.MARIA JACOB. BY ADVS. SRI.E.P.GOVINDAN, SRI.P.VISWAMBHARAN, SMT.G.DEEPA. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER (LT), COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, NEYYATTINKARA – 695 002. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18704/2011-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE NOTICE DT. 31/05/2011 ISSUED BY THE R.3. EXT.P.2: COPY OF THE ASSESSMENT ORDER DT. 31/01/2011 ISSUED BY THE R.1. FOR THE YEARS 2007-08. EXT.P.3: COPY OF THE ASSESSMENT ORDER DT. 31/01/2011 FOR THE YEARS 2008-09. EXT.P.4: COPY OF THE NOTICE DT. 13/08/2009 BY THE INT. OFFICER (IB), TRIVANDRUM FOR THE YEARS 2007-08. EXT.P.5: COPY OF THE NOTICE DT. 13/08/2009 BY THE INT. OFFICER (IB), TVM., FOR THE YEARS 2008-09. EXT.P.6: COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER FOR THE YEARS 2007-08. EXT.P.7: COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER FOR THE YEARS 2008-09. EXT.P.8: COPY OF THE STAY ORDER FOR THE YEARS 2007-08. EXT.P.9: COPY OF THE STAY ORDER FOR THE YEARS 2008-09. EXT.P.10: COPY OF THE CHEQUE DT. 21/06/2011. EXT.P.11: COPY OF THE CHEQUE DT. 21/06/2011. EXT.P.12: COPY OF THE LETTER DT. 22/06/2011 BY THE R.3. EXT.P.13: COPY OF THE RECTIFIED ORDER DT. 10/06/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No.18704 OF 2011 ------------------------------------------------- DATED THIS THE 11th DAY OF JULY, 2011 J U D G M E N T The Petitioner has two grievance in this writ petition. The first is regarding Exts.P8 and P9 orders of stay passed by the appellate authority in appeal filed by the petitioners. According to the petitioner since the petitioner has a strong prima facie case, the appellate authority ought not have imposed the condition of paying 50% of the disputed tax for stay. The second is regarding collection charges. According to the petitioner in so far as the petitioner is paying the tax directly to the Department no collection charge is payable. As far as the first question is concerned I am not inclined to interfere with Exts.P8 and P9 orders in so far as the appellate authority has exercised the discretion vested in him correctly. But the counsel for the petitioner submits that the petitioner has already paid 50% of the disputed tax and the respondent is likely to interpret the direction in Exts.P8 and P9 as payment of 50% of the balance payable. I am of the opinion that in so far as Exts.P8 W.P.(C) No.18704/2011 -2- and P9 orders direct payment 50% of the disputed tax, since the petitioner has already paid 50% of the disputed tax no further amount need be payable for satisfying the condition in Exts.P8 and P9. Accordingly it is clarified that if the petitioner has already paid 50% of the disputed tax no further amount need be paid by the petitioner. The question of recovery of collection charges from the petitioner is left open to be agitated separately. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge