IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 4TH FEBRUARY 2009 / 15TH MAGHA 1930 WP(C).No. 3697 of 2009(M) ------------------------- PETITIONER(S): --------------------- M/S.SINGSON ELECTRONICS, RISFA TOWERS, T.C.25/2421 (11)(12), M.G.ROAD, PULIMOODU, TRIVANDRUM REPRESENTED BY ITS MANAGING PARTNER, SHRI D.NAGESH. BY ADV. SRI.T.M.SREEDHARAN RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE (KVAT), COMMERCIAL TAXES DEPARTMENT, PEROORKADA, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 3697 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of February, 2009 JUDGMENT Petitioner challenges Ext.P7. Ext.P7 is an order granting stay on condition of the petitioner remitting Rs.75,000/-. The disputed amount is Rs.1,57,047/-. According to the learned counsel for the petitioner, the petitioner is entitled to the benefit of input tax credit and the denial of the same is not justified. 2. Heard learned Government Pleader also. In the above circumstances, I feel that interests of justice will be met if the petitioner is directed to pay Rs.60,000/- and furnish security for the balance amount. It is so ordered. Petitioner has to comply with the conditions as modified in this judgment within a period of two weeks from today. Upon complying with the conditions, the second respondent will consider and take a decision on the appeal within two months after the conditions are complied with. (K.M. JOSEPH, JUDGE) sb