IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 32406 of 2011(A) -------------------------------------- PETITIONER(S): --------------------- K.JAYAKUMAR,S/O.KUNJAN PILLAI,AGED 58 YEARS,RESIDING AT JANAKAI MANDIRAM,KILIKOLLOOR, KOLLAM,PIN 691 004. BY ADV. SRI.K.P.RAMACHANDRAN SMT.SHOBA NAIR SRI.M.M.ABDUL RAHIMAN SMT.ANITHA M.N. (EKM) RESPONDENT(S): ----------------------- 1. STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN 695 001. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES,SPECIAL CIRCLE, CIVIL STATION, KOLLAM, PIN 691 013. 3. DEPUTY COMMISSIONER(APPEALS)II, COMMERCIAL TAXES, KOLLAM ,PIN 691 013. 4. THE DEPUTY THAHASILDAR,REVENUE RECOVERY, OFFICE OF THE REVENUE RECOVERY THAHASILDAR, KOLLAM,PIN 691 001. 5. THE VILLAGE OFFICER, KILIKOLLOOR VILLAGE OFFICE, KOLLAM,PIN 691 004. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 32406/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 TRUE PHOTOSTAT COPY OF THE APPEAL PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT EXHIBIT P2 TRUE PHOTOSTAT COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 25/7/2011 EXHIBIT P3 TRUE PHOTOSTAT COPY OF THE DEMAND NOTICE DATED 17/6/2011 FOR RS.17,205/- TOWARDS THE ARREARS OF CST. EXHIBIT P4 TRUE PHOTOSTAT COPY OF THE DEMAND NOTICE DATED 17/6/2011 FOR RS.1,48,702/- TOWARDS THE ARREARS OF ST EXHIBIT P5 TRUE PHOTOSTAT COPY OF THE MEDICAL CERTIFICATES DATED 28/8/2011 AND 26/11/2011 ADVISING ABSOLUTE REST FOR 90 DAYS FROM 28/8/2011 AND 26/11/2011 RESPECTIVELY RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE SD S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 32406 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of December, 2011. J U D G M E N T The petitioner is an assessee under the Kerala General Sales Tax Act. Against the assessment order, the petitioner has filed an appeal, in which the petitioner obtained Ext.P2 order of stay on condition that the petitioner pays 40% of the balance amount demanded. The petitioner's only prayer is that the petitioner may be given some more time to comply with the conditions in Ext.P2 order, in view of the fact that the petitioner is suffering from a serious disease as evidenced by Ext.P5. 2. I have heard the learned Government Pleader also. Although I am not quiet satisfied with the contention of the petitioner, taking a lenient view, I grant 2 more months' time to comply with the conditions in Ext.P2. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/