IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 5TH AUGUST 2010 / 14TH SRAVANA 1932 WA.No. 1328 of 2010 ----------------------- AGAINST THE JUDGEMENT IN WPC.18935/2010 DATED 22.6.2010 .................... APPELLANT/PETITIONER --------------------------- P.SHAHUL HAMEED, NICE MEDICALS, 15/619, NEAR DISTRICT HOSPITAL, NEW BLOCK, MANJERI. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS/RESPONDENTS ---------------------------------- 1. COMMERCIAL TAX OFFICER, MANJERI. 2. DEPUTY COMMISSIONR (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONR, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.Chelameswar, C.J. & P.N.Ravindran, J. ------------------------------------------ W.A.No.1328 of 2010 ------------------------------------------ Dated this the 5th day of August, 2010 JUDGMENT J.Chelameswar, C.J. Aggrieved by a judgment dated 22nd June, 2010 in W.P. (C) No.18935 of 2010, the partially successful writ petitioner preferred the instant writ appeal. 2. By the two orders marked as Exts.P1 and P2 in the writ petition, a penalty was imposed on the writ petitioner/appellant herein under the Kerala Value Added Tax Act. Aggrieved by the same, the appellant carried the matter in appeal, by way of two appeals. During the pendency of the abovementioned appeals the appellant herein sought an interim stay of recovery of the penalty which was the subject matter of the appeals. The appellate authority granted an interim order of stay on condition that the appellant herein pays 50% of the penalty and furnish sufficient security bond for the balance amount. Aggrieved by the same, the W.A.No.1328 of 2010 - 2 - abovementioned writ petition came to be filed. 3. By the judgment under appeal, a learned Judge of this Court thought it fit that the condition of directing the appellant to pay 50% of the penalty was too onerous and therefore ordered that the recovery of the penalty should be stayed on condition that the appellant deposits an amount of Rs.50000/- and furnishes security for the balance amount demanded. Not satisfied with the said order, the instant appeal is filed. 4. We see no reason to interfere with the judgment under appeal. However, the learned counsel for the appellant submits that by the order under appeal the appellant was directed to make the deposit as mentioned above within a period of ten days from the date of receipt of a copy of the order under appeal and in view of the fact that the same was not complied with the order under appeal will become ineffective. He therefore prays for a reasonable time to comply with the conditions stipulated in W.A.No.1328 of 2010 - 3 - the judgment under appeal. 5. Heard Sri.N.Muraleedharan Nair, learned counsel for the appellant and Sri.K.P.Pradeep, learned Government Pleader appearing for the respondents. In the circumstances, we deem it appropriate to permit the appellant to make the deposit and furnish security as directed by the order under appeal on or before 14th August, 2010 to avail the benefit of the order under appeal. Writ appeal is disposed of accordingly. J.Chelameswar, Chief Justice P.N.Ravindran, Judge vns