IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 WP(C).No. 33150 of 2011(P) --------------------------------------- PETITIONERS: --------------------- 1. SAJI, PUTHANVEETTIL, ARUNNOOTTIMANGALAM, MAVELIKKARA. 2. AJEESH, AJEESH BHAVAN, THEKKEKKARA P.O. MAVELIKKARA. 3. SAINUDHEEN, CHATHANKOT, MULLOORKKARA P.O THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA - 688 001. 2. COMMERCIAL TAX OFFICER, (WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA - 688 001. 3. DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 001. 4. DEPUTY TAHSILDAR (RR), TALUK OFFICE, MAVELIKKARA - 690 101. 5. DEPUTY TAHSILDAR (RR), TALUK OFFICE, THALAPPILLY TALUK, THRISSUR DISTRICT - 680 001. R1 TO R5 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.33150/2011-P: APPENDIX PETITIONERS' EXHIBITS:- EXT.P-1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 14/03/2011. EXT.P-2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 21/05/2011. EXT.P-3: COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 03/10/2011. EXT.P-4: COPY OF STATEMENT EXECUTED BY THE PETITIONER DTD. 16/11/2010. EXT.P-5: COPY OF SALE DEED EXECUTED BY THE PETITIONERS DTD. 03/10/2009. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33150 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 13th day of December, 2011. J U D G M E N T The petitioners challenge Ext.P3 order passed in a stay petition filed by them before the 3rd respondent challenging a penalty order, whereby the petitioners have been directed to pay 40% of the balance amount due as a condition for stay. The petitioners submit that the petitioners have a very strong prima facie case on merits and therefore the appellate authority ought to have granted an absolute stay without any conditions. They also submit that the principles to be followed in considering stay applications have not been followed by the appellate authority. 2. I have heard the learned Government Pleader also. On a perusal of Ext.P3 order, I am not satisfied that there is any infirmity in the said order. The appellate authority has exercised the discretion vested in him judicially and in the right perspective. As such, I do not find any merit in the writ petition. Accordingly, the writ petition is dismissed. However, the petitioners shall be permitted to pay the 40% as directed in Ext.P3 in two equal instalments payable on on 31.12.2011 and 31.1.2012. The other conditions in Ext.P3 shall be promptly complied with. Sd/- S. Siri Jagan, Judge. Tds/