IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 8TH AUGUST 2011 / 17TH SRAVANA 1933 WP(C).No. 21471 of 2011(H) ---------------------------------------- PETITIONER(S): ----------------------- MUHAMMED MUGSID, S/O.SAINUDHEEN, AGED 48 YEARS, PROPRIETOR, SMART FURNITURE AND HOME APPLIANCE, PP.VI/1234, MAIN ROAD, BALARAMAPURAM, THIRUVANANTHAPURAM. BY ADV. SRI.AYYAPPAN SANKAR, SRI.A.SIRAJ, SRI.ABHIJETT LESSLI. RESPONDENT(S): -------------------------- 1. INSPECTING ASSISTANT COMMISSIONER, AUTHORISED OFFICER UNDER R.R. ACT, DEPARTMENT OF COMMERCIAL TAX, NEYYATTINKARA,THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER OF (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21471 of 2011(H) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE DEMAND NOTICE DATED 28/10/2010 ISSUED BY THE 1ST RESPONDENT. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF THE STAY PETITION DATED 18/01/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4: COPY OF THE ORDER DATED 19/03/2001 PASSED BY THE 2ND RESPONDENT. EXT.P5: COPY OF THE RR NOTICE DATED 08/07/2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 21471 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of August, 2011. J U D G M E N T The petitioner is challenging Ext.P4 order of the appellate authority under the Kerala Value Added Tax Act directing the petitioner to pay 40% of the disputed amount in the appeal within 2 weeks as a condition for grant of stay of recovery and to furnish security for payment of the balance. 2. I have heard the learned Government Pleader also. After hearing both sides, I am not inclined to interfere with the order. However, I direct the 1st respondent to permit the petitioner to pay the 40%, in two equal instalments payable on 1.9.2011 and 1.10.2011. But the petitioner shall furnish security as directed in Ext.P4 within 2 weeks from today. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/