Full Judgment
IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 13TH DAY OF AUGUST 2013 22ND SRAVANA, 1935 WP(C).No. 20038 of 2013 (D) ---------------------------- PETITIONER(S): -------------------------- DEEPU.S AGED 7 YEARS S/O.SOMAN, PROPRIETOR, DEEPU BLUE METALS MOTTAMOODU ROAD, MALAYAM, RESIDING AT DILEEP BHAVAN PAPPANAMCODE.P.O., SOUTH KAIMANAM, THIRUVANANTHAPURAM. BY ADV. SRI.G.SUDHEER RESPONDENT(S): ---------------------------- 1. STATEOF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO REVENUE DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.
3. THE INTELLIGENCE OFFICER SQUAD NO.VI, COMMERCIAL TAXES, NEDUMANGADU THIRUVANANTHAPURAM-695 001.
4. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES NEYYATINKARA (AUTHORISED OFFICER UNDER R.R.ACT).-695 121. BY GOVERNMENT PLEADER SMT. SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20038 of 2013 (D) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 - TRUE COPY OF THE PROCEEDINGS OF THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 20 11.2012. EXHIBIT P2 - TRUE COPY OF THE NOTICE OF DEMAND ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, THIRUVANANTHAPURAM DATED 5 3.2013. EXHIBIT P3 - TRUE COPY OF THE DEMAND NOTICE UNDER REVENUE RECOVERY ACT DATED 26 3.2013. EXHIBIT P4 - TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, TRIVANDRUM DATED 4 4.2013. EXHIBIT P5 - TRUE COPY OF THE APPLICATION FOR STAY DATED 4 4.2013 BEFORE THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, TRIVANDRUM. EXHIBIT P6 - TRUE COPY OF THE ORDER NO.KVATA 07 13 DATED 29 6.2013 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 20038 OF 201.------------------------------------ Dated this the 13th day of August, 2013 JUDGMENT Ext.P6 conditional order of stay passed on Ext.P5 petition for stay accompanying Ext.P4 appeal is impugned. Ext.P6 order only directs the petitioner to pay 35% of the amount imposed as penalty and to furnish security for the balance amount within a period of two weeks.
2. A detailed consideration of the merits of the case at this juncture would prejudice all the contentions of either parties in the statutory appeal pending. Suffice it to say that Ext.P6 conditional order of stay is not so onerous or unreasonable under the facts obtaining in the case on hand.
3. I however extend the time till 31.08.2013 to enable the petitioner to comply with Ext.P6 conditional order. Every endeavour shall be made to dispose of Ext.P4 appeal itself on merits expeditiously provided the petitioner complies with Ext.P6 conditional order within the extended time. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE ncd