IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27195 of 2011(Y) ------------------------------------------ PETITIONER(S): ------------------------ M/S.FRESH AND HONEST CAFE LTD., 31/986, A-2, APOORVA CONVENT ROAD, VYTTILA, COCHIN, PIN : 682 019 REPRESENTED BY IT'S CHIEF OPERATING OFFICER, MR.K.SIVAKUMAR. BY ADV. SMT.K.LATHA RESPONDENT(S): ---------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. R1TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.27195/2011 Y APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDERS FOR THE YEAR 2005-06 KVAT ACT DTD.18/08/2006 ISSUED BY THE COMMERCIAL TAX OFFICER, KVAT CIRCLE II, KALAMASSERY TO THE PETITIONER. P2: COPY OF THE APPEAL IN FORM 29 AND GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE EXT.P1 ASSESSMENT ORDER. P3: COPY OF THE REVENUE RECOVERY NOTICES ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEARS 2005-06. P4: COPY OF THE STAY ORDER NO.KVATA 1097/11 DTD. 28/09/2011 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER IN THE EXT.P2 APPEAL. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27195 OF 2011 ---------------------------------------------- Dated this the 14th day of October, 2011 JUDGMENT The petitioner challenges Ext.P4 order passed by the 2nd respondent appellate authority, under the Kerala Value Added Tax Act, in an appeal filed by the petitioner against orders of assessment, by which, as a condition for grant of stay the petitioner has been directed to pay 50% of the amount demanded pursuant to the order impugned in the appeal. 2. I have heard the learned counsel for the petitioner as well as the learned Government Pleader. Taking into account the contentions of the parties, I direct that the 50% mentioned in the impugned order shall be 50% of the tax amount without taking into account the interest element. 50% as directed above shall be paid within two weeks. Ext.P4 order would stand modified as above. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd