IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 27TH JANUARY 2010 / 7TH MAGHA 1931 WP(C).No. 2403 of 2010(A) -------------------------------------- PETITIONER(S): ------------------------ M/S.MINAR ISPAT PRIVATE LTD., KUTTIKKATTOOR, KOZHIKODE, REPRESENTED BY A.MOHAMMED SHAFI, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), OFFICE OF DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOZHIKODE. BY ADV.SRI.C.K.GOVINDAN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No. 2403 of 2010-A ------------------------------ Dated this the 27th day of January, 2010. J U D G M E N T The petitioner is aggrieved of the condition imposed by the second respondent/appellate authority while granting Ext.P4 order of stay, whereby 50% of the demand has been ordered to be satisfied so as to avail the benefit of the interim order. 2. Heard the learned Government Pleader as well. 3. It is very much obvious from Ext.P4 that the main dispute relates to the rejection of the accounts on the basis of the penalty proceedings under Section 47(5) of the KVAT Act, as per order dated 30.10.2007, imposing a penalty of Rs.16,000/-. This being the position, 50% of the said amount demanded cannot be construed as any 'sizable figure' so as to necessitate interference. Even otherwise, no jurisdictional error, illegality or impropriety is brought forth and hence this Court does not find any tenable ground to interfere with Ext.P4. The Writ Petition fails and it is dismissed accordingly. However, since the time already provided by the W.P(C) No. 2403 of 2010-A 2 second respondent to satisfy the condition vide Ext.P4 has expired, this Court extends the time by a further period of two weeks from the date of receipt of a copy of this judgment. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab