IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 25TH AUGUST 2008 / 3RD BHADRA 1930 WP(C).No. 25450 of 2008(D) -------------------------- PETITIONER: ------------ M/S. SAJEEV MATHEW AND COMPANY, CHERUMATTATHIL PLAZA, ARAKKUZHA ROAD JUNCTION, MUVATTUPUZHA, ERNAKULAM, REP. BY ITS MANAGING PARTNER - SAJEEV MATHEW. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER (WC & LT), O/O DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, ERNAKULAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 25450 OF 2008 D ```````````````````````````````````````````````````` Dated this the 25th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P5. Ext.P5 is an order passed by the appellate authority imposing payment of 50% of the amount due and furnishing security of the balance amount for granting of stay of collection of tax. Petitioner is a works contractor. The question arises is whether the goods purchased by the petitioner can be called capital goods. According to the petitioner, the petitioner is eligible to make the purchase on furnishing C-forms under the CST Act. According to the petitioner, the matter is covered in favour of the petitioner by Ext.P4 judgment. A perusal of Ext.P5 would show that the authority has referred to the judgment and then found that there is a prima facie case and then proceeded to impose the condition for stay. Learned counsel for the petitioner submits that the order is passed in a mechanical manner. Learned Government Pleader is unable to dispute WPC.25450/08 : 2 : that no such reasons are given in the order. Accordingly, Ext.P5 is quashed and there will be a direction to the 1st respondent to consider the application for stay and take a decision thereon in accordance with law within two weeks from the date of receipt of a copy of this judgment. Till such time, Ext.P2 penalty order will be kept in abeyance. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE