The petitioner is aggrieved by Ext.P6 order in first appeal, in which a condition was imposed for payment of 30% of the tax amount demanded. The petitioner contends that there is no prima facie appreciation of the merits of the case when such conditional order was passed. On going through Ext.P6 order, it is evident that the appeal was filed against the re-opening of assessment and the facts have to be gone into before a final decision is taken. However, it is on a prima facie consideration of the case projected by the appellant that the 1st appellate authority has granted a conditional order. 2. In such circumstance it may not be proper for this Court to interfere with the discretionary exercise of the W.P.(C) No. 15872 of 2014 2 authority. However, in view of the request made by the learned counsel for the petitioner, the time for making the payment of 30% of the tax amounts is extended to one month from today.
The Writ Petition is disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.