IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 30TH JULY 2008 / 8TH SRAVANA 1930 WP(C).No. 22644 of 2008(U) -------------------------- PETITIONER: ----------------- SEBASTIAN KURIAKOSE PROPRIETOR,M/S. PALATHARA AUTOMOBILES & AGENCIES M.C.ROAD, CHANGANACHERRY BY ADV. SRI.C.K.SREEJITH RESPONDENTS: --------------------- 1. DY.TAHASILDAR (R.R.) TALUK OFFICE, CHANGANASSERY, KOTTAYAM 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM 3. COMMERCIAL TAX OFFICER, FIRST CIRCLE CHANGANACHERRY 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT. TAXES, THIRUVANANTHAPURAM KERALA. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.22644 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of July, 2008 JUDGMENT Petitioner challenges Ext.P6 series calling upon him to pay 40% of the balance tax due for staying recovery. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Petitioner preferred appeals against the assessment orders and in that he has sought interim stay, whereupon 40% of the amount was directed to be paid. Learned counsel for the petitioner points out that there is only a case of belated filing of return and there is no basis for arriving at a huge amount by the assessing authority. I do not think that the petitioner can challenge the condition imposed for payment of 40% of the balance tax. Having regard to the facts, the petitioner is granted one month from today to pay the amount. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb