IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH DECEMBER 2008 / 27TH AGRAHAYANA 1930 WP(C).No. 37099 of 2008(N) -------------------------- PETITIONER(S): ---------------------- XEROX INDIA LTD., 36/1951, 1ST FLOOR, KALOOR TOWERS, ELAMKULAM ROAD, KALOOR, KOCHI 682 017, REPRESENTED BY ITS CA MANAGER- P.VISWANATHAN. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.P.P.RAMACHANDRAN RESPONDENT(S): ----------------------- 1. ASSISTANT COMMISSIONER (AA), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.37099 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of December, 2008 JUDGMENT Petitioner challenges Ext.P7, which is an order passed by the appellate authority imposing condition of payment of 50%. 2. After having gone through the order, I cannot say that it is an unreasoned order and therefore falls foul of the decision of the Division Bench reported in Supreme Electrical Engineering (P) Ltd v. Commercial Tax Officer (2008(3) K.L.T. 805). But learned counsel for the petitioner Sri. Mayankuttuy Mather points out that financial condition of the Company is very poor and he offers Bank Guarantee. But I cannot also overlook the fact that the Government cannot run on Bank Guarantees and it is an interim order, which is otherwise unexceptional. 2. But still, taking note of the condition projected by the learned counsel for the petitioner, it is ordered that if the petitioner pays 25% of the amount and furnishes Bank Guarantee for the balance amount, there will be a stay till the disposal of the appeal. Petitioner is given ten days time to comply with the condition. After complying with the condition as aforesaid, the appeal will be taken up and disposed of within two months from the date of compliance with the condition, after affording an WPC.37099/2008. 2 opportunity of hearing to the petitioner. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb