IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WA.No. 1818 of 2008 ------------------------------ AGAINST THE JUDGEMENT IN WPC.17889/2008 Dated 16/06/2008 .................... APPELLANT: APPELLANT/PETITIONER --------------------------------------------------------- M/S.G.K.GRANITES LTD., KIZHAKKAMBALAM POST, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, MR.GEORGE ANTONY. BY ADV. SRI.N.JAMES KOSHY RESPONDENTS / RESPONDENTS ---------------------------------------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT OF KERALA SECRETARIAT, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. BY SR. GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No.1818 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of September 2008 JUDGMENT H.L.DATTU, C.J. Sri.Muhammed Rafiq, learned Government Advocate, is directed to take notice for the respondents. 2. We have heard Sri.N.James Koshy, learned counsel for the appellant and learned counsel Sri.Muhammed Rafiq for the Revenue. 3. Aggrieved by the interim orders passed by the First Appellate Authority in KVATA 1684/07 and 1679/07, dated 07-05-08, the assessee was before this Court in Writ Petition No.17889/08. The learned Single Judge, while confirming the orders passed by the First Appellate Authority, has directed the First Appellate Authority to dispose of the appeal within three months from the date of the judgment, provided the assessee complies with the orders and directions issued by the First Appellate Authority by its order, dated 07-05-08. It is the correctness or otherwise of this order is called in question in this writ appeal. 4. After hearing learned counsel for the appellant and in view of the peculiar facts pleaded, we are of the opinion that in this case, if we direct the appellant to deposit 60% of the penalty amount due for the assessment years in question and stay the other direction issued by the First Appellate Authority for W.A.No.1818 OF 2008 :: 2 :: furnishing of security for the balance amount, it would not cause any prejudice to the respondents. Therefore, while maintaining the direction issued by the First Appellate Authority to pay 60% of the penalty for each year (assessment years 2005-2006 and 2006-2007), we dispose of this appeal as under: ORDER (i) Writ appeal is disposed of. (ii) The appellant shall deposit 60% of the penalty due for each assessment years 2005-2006 and 2006-07 within a month's time from today. (iii) The direction to furnish security for the balance amount is set aside. (iv) If such deposit is made, the Appellate Authority is directed to dispose of the appeal filed by the petitioner within 15 days thereafter. (iv) This order shall not be taken as a precedent in any other case. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE jes/dk