IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 11TH MARCH 2008 / 21ST PHALGUNA 1929 W.P(C).No. 8107 of 2008(M) --------------------------------- PETITIONER: -------------- M/S. PLAKKATTU GRANITES (P) LTD. PAYYANAMON, KONNI, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, JACOB THOMAS BY ADV. SRI.BECHU KURIAN THOMAS RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 2. SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM 3. SALES TAX OFFICER, (COMMERCIAL TAXES), PATHANAMTHITTA 4. THE TAHSILDAR (RR), PATHANAMTHITTA BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = W.P.(C) No. 8107 OF 2008 - M = = = = = = = = = = = = = = = Dated this the 11th day of March, 2008 J U D G M E N T The challenge in this writ petition is against Ext. P12. 2. By this order, stay of collection of balance disputed demand has been granted to the petitioner on remittance of Rs.5 lakhs. It is seen that the contention of the petitioner was that he has remitted the compounded tax and that compounding proceedings have been cancelled before resorting to an assessment under Section 17(3) of the KGST Act. This contention of the petitioner was taken note of by the Tribunal while rendering Ext. P12 order and it is on appreciation of this contention that the Tribunal was satisfied that the petitioner is entitled to a conditional stay which it had granted. I do not find any perversity in Ext. P12 order directing remittance of Rs.5 lakhs which going by any standards is much less than the 50% that is normally ordered by the Tribunal. W.P.(C) No. 8107 OF 2008 - 2 - 3. At this stage counsel for the petitioner seeks a short time to make payment of the amount demanded. Having regard to the circumstances I direct that the petitioner will be permitted to pay the amount within 10 days from today. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-