IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN FRIDAY, THE 23RD DECEMBER 2011 / 2ND POUSHA 1933 WA.No. 1956 of 2011(T) ---------------------- AGAINST THE JUDGEMENT IN WPC.31754/2011 Dated 29/11/2011 .................... APPELLANT /PETITIONER: ------------------------ M/S. EDAPPAL HOSPITALS (P)LIMITED, EDAPPAL, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, MRS.CHITRA GOPINATH. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS/RESPONDENTS: -------------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PONNANI-679 577. 2. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, MALAPPURAM-676 505. 3. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 4. THE DEPUTY COMMISSIONER (APPEALS) I, COMMERCIAL TAXES, ERNAKULAM-682 015. 5. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. GOVERNMENT PLEADER SRI BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 23/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jma C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ---------------------------------------------------- W.A No. 1956 of 2011 ---------------------------------------------------- Dated this the 23rd day of December, 2011 J U D G M E N T C.N. Ramachandran Nair , J We have heard the learned counsel for the appellant and the Senior Government Pleader for respondents. After hearing both sides and going though the judgment of the learned Single Judge and the impugned orders we feel some modification is called for with regard to the disputed tax and interest payable by the appellant for retaining the stay orders issued. We therefore, modify the stay order by limiting the payment of tax and interest to 20% of the demand. So far as penalty is concerned, it is reduced from 2 lakhs to 1.5 lakhs. Appellant is granted one month's time from today to pay the above amount and if payment is made as above, recovery will be stayed till the disposal of the writ petition. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN (Judge) jma //true copy// P.A to Judge