Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 2ND DAY OF SEPTEMBER 2013/11TH BHADRA, 1935 WP(C).No. 21665 of 2013 (G) ---------------------------- PETITIONER(S): -------------- I.SAHEED M/S.MALABAR LEATHER PALACE SHOPPING CENTRE BEN COMPLEX, T.K ROAD, PATHANAMTHITTA BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------- 1. COMMERCIAL TAX OFFICER, PATHANAMTHITTA PATHANAMTHITT”
645. 2. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES KOTTAYA”
001. 3. DY.COMMISSIONER (APPEALS)-II DEPARTMENT OF COMMERCIAL TAXES, KOLLA”
001. BY SR.GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MNS WP(C).No. 21665 of 2013 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------- EXT.P1 COPY OF
ORDERISSUED BY THE 2ND RESPONDENT DATED 30-05-2013 EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 05-07-2013 EXT.P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 05-07-2013 EXT.P4 COPY OF
ORDERISSUED BY THE 3RD RESPONDENT DATED 14-08-2013 EXT.P5 COPY OF LETTER FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT 18-04-2013 RESPONDENT(S)' EXHIBITS:NIL --------------------------- //TRUE COPY// P.A TO JUDGE V.CHITAMBARESH,J.
= = = = = = = = = = = W.P.(C) No.21665 of 2013 = = = = = = = = = = = == = = = = Dated this the 2nd day of September, 2013
JUDGMENT
The petitioner challenges Ext.P4 conditional order of stay passed on Ext.P3 petition for stay accompanying Ext.P2 appeal filed against Ext.P1 order imposing penalty. Ext.P4 order inter ali directs the petitioner to pay 50% of the amount imposed as penalty and to furnish adequate security for the balance amount to the satisfaction of the assessing authority as a condition for grant of stay of recovery of the amounts.
2. A detailed consideration of the merits of this case at this juncture would prejudicially affect the contentions of either parties in Ext.P2 statutory appeal pending before the third respondent. I feel that Ext.P4 order can be modified by directing the petitioner to remit one third of the amount imposed as penalty and to furnish adequate security for the balance amount to the satisfaction of the assessing authority within a period of three weeks from today. W.P.(C) No.21665 o”
2. 3. The petitioner shall produce a copy of the writ petition with the judgment before the third respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm