The petitioner is aggrieved by ExtP6 stay order, which according to the petitioner has not even made a prima facie consideration, of the merits of the matter. Ext.P6 is found to be an order, which has imposed a condition of remittance of 30% of the balance tax and interest demanded. The total demand comes to around Rs.33,00,000/-. The petitioner is said to have remitted Rs.4,00,000/- after the demand was raised. The petitioner prays that the matter may be remanded for fresh consideration before the first Appellate Authority. 2. It is to be noticed that the assessment order itself was an ex-parte order wherein, the petitioner had failed to appear and raise his contentions. In such circumstance, it cannot be said that the first Appellate Authority has not made a prima facie consideration. It is on such prima facie W.P.(C) No. 16030 of 2014 2 consideration that remittance has been ordered of 30% of the balance tax and interest. There is absolutely no reason why this Court should interfere with Ext.P6 under Article 226 of the Constitution of India. In such circumstance, the petitioner shall be given credit of Rs.4,00,000/-, when computing the 30% as directed by Ext.P6. The petitioner shall be granted two months further time to pay the balance amount as indicated in Ext.P6.
The Writ Petition is disposed of.
K. VINOD CHANDRAN, JUDGE SB