The assessment was finalized in respect of the assessment year 2012 – '13, which was sought to be challenged by way of W.P.(C) No. 22587 of 2014 before this Court. Considering the disputed facts, interference was declined and writ petition was dismissed, vide Ext.P9 judgment dated 18.09.2014, relegating the petitioner to avail statutory remedy. Being aggrieved of this, W.A. No. 1381 of 2014 was filed, wherein also interference was declined and the writ appeal was dismissed, however granting two weeks' time to approach the appellate authority to have considered the merit, ignoring delay, if any. It is stated that the petitioner has filed necessary appeal along with petition for stay, as borne by Ext. P10. After considering I.A. for stay, Ext. P11 order dated 13.10.2014 was passed, directing the petitioner to satisfy 30 % of the disputed liability, so as to avail the benefit of interim stay during pendency of appeal, which made the petitioner to approach this Court again, by filing the present writ petition.
2. The learned counsel for the petitioner submits that the condition imposed by the appellate authority is rather onerous. It is stated that the assessment was finalized, based on the alleged W.P.(C) No. 29158 of 2014 : 2 :
suppressed turn over. It is stated that petitioner is having all the requisite documents and is ready to substantiate the factual position before the appellate authority.
3. Heard the learned Government Pleader as well.
4. After going through the materials on records, this Court finds that the condition imposed by the appellate authority cannot be termed as illegal or arbitrary in any manner. However, considering the persuasive submission made by the learned counsel for the petitioner, the petitioner is granted a further period 'two weeks' to deposit 15 % of the disputed liability and a further period of two weeks thereafter, to satisfy the balance liability of 15 %. Subject to this, the petitioner will continue to enjoy the benefit of interim stay during pendency of appeal. The appeal preferred by the petitioner shall be considered and finalized in accordance with law, as expeditiously as possible.
Petitioner shall produce a copy of this judgment along with copy of the writ petition before the concerned respondent for further steps.
The Writ Petition is disposed of.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)