IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 29TH FEBRUARY 2008 / 10TH PHALGUNA 1929 WP(C).No. 6560 of 2008(E) ------------------------- PETITIONER: ------------ M/S.ABAD EXPORTS PVT. LTD., ABAD BUILDINGS, KOCHANGADI, KOCHI-2. BY ADV. SRI.C.K.KARUNAKARAN SRI.C.E.UNNIKRISHNAN RESPONDENTS: ------------- 1. DEPUTY COMMISSIONER (APPEAL), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, COCHIN-2. 3. UNION BANK OF INDIA, OVERSEAS BRANCH, M.G.ROAD, REPRESENTED BY ITS MANAGER. BY GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ======================= W.P.(C) No. 6560 of 2008(E) ======================= Dated this the 29th day of February, 2008 JUDGMENT The challenge in this writ petition is against Exts. P2 and P5, conditional orders of stay passed by the Appellate Authority directing payments of 1/3rd of the tax and furnishing security for the balance. The learned counsel for the petitioner submits that appeals were filed against Exts.P1 and P4 assessment orders for the years 2001-02 and 2002-2003. According to the learned counsel, in respect of the year 1997-98 the appeal filed by the petitioner was allowed by the Appellate Authority by Ext.P3 order. It is stated that if Ext.P3 was followed by the assessing officer or the Appellate Authority, the liability of the petitioner would have been much less than what is now adhered to be remitted by the impugned orders. 2. Having gone through the Exts.P1, P3, and P4 assessment order prima facie I am satisfied that the issue is decided in favour of the petitioner by Ext.P3. If that be so, the W.P.(C) No. 6560/2008/E -2- onerous condition of remittance of 1/3rd by Exts.P2 and P5 cannot be sustained. 3. Therefore, I dispose of this writ petition directing that the 1st respondent shall dispose of STA Nos.841/2007 and 842/2007, as expeditiously as at any rate within 8 weeks from the production of a copy of this judgment. In the meantime, the recovery shall stand stayed on condition of the petitioner remitting Rs.5 lakhs within 10 days from today and furnishing security for the balance, to the satisfaction of the 2nd respondent. Sd/- ANTONY DOMINIC, JUDGE jp /TRUE COPY/ P.A. TO JUDGE