IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST FEBRUARY 2010 / 12TH MAGHA 1931 WP(C).No. 1430 of 2010(C) ------------------------- PETITIONER(S): --------------- POPULAR MOTOR CORPORATION, GEETHANJALI JUNCTION, N.H.47, BYPASS, VYTTILA, KOCHI - 19, REPRESENTED BY ITS EXECUTIVE DIRECTOR SRI.D.KRISHNAN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 1430 of 2010 ------------------------------------ Dated, this the 1st day of February, 2010 J U D G M E N T The petitioner has approached this Court with the following prayers. (i) To issue a Writ of Certiorari or other appropriate writ or orders to quash Ext.P5 order; (ii) To issue a writ of prohibition or other appropriate writ or orders restraining the respondents or any person acting on their behalf from demanding the tax and interest additionally raised as per Ext.P1 assessment order; Even though the prayer is to “set aside” Ext.P5 order granting interim stay, subject to the condition that 50% of the due amount is paid, it appears that the petitioner is actually aggrieved of the 'condition' imposed by the Appellate Authority while passing interim order and not against the whole order. 2. The learned counsel for the petitioner has raised many a ground in support of the case stating that Ext.P5 has been passed in a mechanical manner and places reliance on the observation made by the Appellate Authority in the impugned order itself, that the petitioner has set out an arguable case. It is also brought to the notice of this Court that the different heads on which the liability has been fastened on the WP(C) No.1430/2010 2 shoulders of the petitioner are not actually available, considering the legal and factual circumstances and it is for this reason, that the petitioner is aggrieved of the condition imposed. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, this Court finds considerable force in the submissions made by the petitioner. Accordingly the petitioner is directed to deposit a sum of Rs.10,00,000/- (Rupees Ten lakhs only) within two weeks and furnish security for the balance so as to enable the petitioner to avail the benefit of the interim order granted by the Tribunal vide Ext.P5; which accordingly will stand modified to the said extent. On satisfying the said requirement as above, the interim order will continue to be in force and the recovery proceedings, if any, shall be kept in abeyance for the time being, till finalization of the appeal as above. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc