IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND SEPTEMBER 2011 / 31ST BHADRA 1933 WP(C).No. 25106 of 2011(K) -------------------------------------- PETITIONER(S): ------------------------ ASIAN GRANITO INDIA LTD., #38/736, PLOT NO.27, GCDA WAREHOUSING COMPLEX, GANDHI NAGAR KADAVANTHRA, ERNAKULAM-682020 KERALA REPRESENTED BY ITS MANAGER MR.RAJESH PATEL, AGED 53 YEARS, S/O.VASHRAM PATEL. BY ADV. SRI.P.SATHISAN RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER IN CHARGE, COMMERCIAL TAXES, SPECIAL CIRCLE III, ERNAKULAM, KOCHI – 682015. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAX (APPEALS), ERNAKULAM - 682015 R1 & R2 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WPC.NO.25106/2011 K APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER ISSUED BY 1ST RESPONDENT DTD 28/03/2011. EXT.P2: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF THE STAY PETITION WITH NO.STA 431/2011. EXT.P4: COPY OF THE STAY ORDER ISSUED BY 2ND RESPONDENT DTD. 26/08/2011. RESPONDENT'S EXHIBITS: N I L //TRUE COPY/ P.A. TO JUDGE STU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 25106 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of September, 2011 J U D G M E N T The petitioner challenges Ext.P4 order passed by the appellate authority under the Kerala General Sales Tax Act directing the petitioner to pay 1/3rd of the amount disputed in appeal as a condition for granting stay of recovery of the disputed tax, pending appeal. After going through Ext.P4 order, I do not find any ground to interfere with the order. I am satisfied that the appellate authority has exercised his discretion vested in him for granting of stay, pending appeal, properly. Accordingly, the writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/