IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 WP(C).No. 14801 of 2008(K) -------------------------------------- PETITIONER: ------------------- C.P.THITHIKUTTY, KOT-N-WEAR, VALANCHERY, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: --------------------- 1. COMMERCIAL TAX OFFICER (AA), MALAPPURAM AT MANJERI. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).14801/2008-K APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2005-06 DATED 26/11/07. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 25/02/08. EXT.P3: COPY OF THE PETITION FOR STAY -DO- EXT.P4: - DO- URGENT HEARING PETITION -DO- EXT.P5: COPY OF THE RELEVANT PAGE OF THE STATEMENT OF ACCOUNT, DATED 21/07/05. EXT.P6: COPY OF THE DEMAND DRAFT NO.1893673, DATED 10/04/06. EXT.P7: COPY OF THE RECTIFICATION PETITION FILED BY THE PETITIONER DATED 22/02/2008. EXT.P8: COPY OF THE DEMAND NOTICE NO.6/240/08-09 FOR THE YEAR 2005-06 DATED 11/04/2008. EXT.P9: COPY OF THE DEMAND NOTICE UNDER SEC. 34 OF THE RR ACT. EXT.P10: COPY OF THE LETTER DATED 29/04/08. EXT.P11: COPY OF THE INTERIM ORDER PASSED BY 1ST RESPONDENT DATED 03/06/08. RESPONDENT'S EXHIBITS: NIL // TRUE COPY // Rs/ K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 14801 OF 2008 K -------------------------------------- Dated this the 16th June, 2008 JUDGMENT Petitioner challenges Ext.P1 assessment order and Exts.P8 and P9 demand notices. Petitioner also seeks a direction to pass orders on Ext.P7 rectification petition. Petitioner has apparently filed Appeal. This Court by an interim order directed payment of fifty per cent of the amount demanded under Ext.P9 as a condition for stay for six weeks. Subsequently, this Court in I.A. No.6181/08 directed the Assessing Authority to pass orders on Ext.P7 application filed for rectification. Petitioner filed I.A. No.7333/08 producing the order dated 3.6.2008 passed on Ext.P7 partially allowing the application. The balance amount is shown as Rs.1,44,699/=. Petitioner has also prayed for modification of the interim order dated 16.5.2008. Heard the learned Government Pleader also. I feel that the said order can be modified in the interest of justice. Accordingly, it is ordered that there will be a stay on condition that the petitioner pays fifty WPC. 14801/08 K 2 per cent of the amount demanded as tax at Rs.1,44,699/=. Accordingly, it is ordered as follows: If the petitioner deposits fifty per cent of the amount shown as payable in Ext.P11 within two weeks from today, recovery steps initiated against the petitioner will be kept in abeyance till the disposal of the Appeal. The Writ Petition is disposed of as above. K. M. JOSEPH, JUDGE kbk.