IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 20TH MAY 2010 / 30TH VAISAKHA 1932 WA.No. 810 of 2010() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.13411/2010 Dated 23/04/2010 .................... APPELLANT(S): PETITIONER ------------------------ WIPRO GE HEALTHCARE PVT. LTD., 41/400, AMMANKOVIL ROAD, KOCHI-35, REPRESENTED BY ITS AUTHORISED SIGNATORY BY ADV. SRI.A.KUMAR RESPONDENT(S): RESPONDENTS -------------------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, KOCHI. BY G.P. SRI. MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & P.S. GOPINATHAN, JJ. -------------------------------------------- W. A. No. 810 OF 2010 -------------------------------------------- Dated this the 20th day of May, 2010 JUDGMENT Ramachandran Nair, J. The prayer in the Writ Appeal is only for modification of the judgment of the learned single Judge whereunder the appellant is directed to furnish security in Form No. 6 which involves furnishing of personal security. Appellant's case is that it is remitting an average of Rs. 25 lakhs towards tax every month which itself is the reflection of the substantial turnover it has. Considering this we feel in this particular case execution of security in Form 6 can be dispensed with on condition that appellant company shall not part with fixed assets, machinery or plant before clearing the arrears of tax. There will also be direction to the Deputy Commissioner (Appeals) to dispose of the appeals within a period of two months from now. Appellant will produce copy of the judgment before the Deputy Commissioner (Appeals) for compliance. If payment is made in terms of the interim orders then recovery will remain stayed for 10 weeks from now. 2 Thereafter recovery will be made of the amount sustained in appeals. W.A. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk 3