Petitoner challenges Exts.P28 and P29 conditional orders passed by the Assistant Commissioner (Appeals), Commercial Taxes, Kozhikode in respect of VAT Appeal Nos.594/14, 595/14, 721/14 and 788/14. Ext.P29 has been passed with reference to the revision petitions R.P.Nos.68, 69, 67/2014 dated 23/07/2014.
2. The main contention urged by the petitioner is with reference to the illegality in passing the impugned orders which is the subject matter of the appeals as well as revision petitions. Though reference has been made to Ext.P18 and it is contended that there was an attempt on the part of the Assessing Officer to have made re-assessment after the appeals against the original orders were allowed, I do not think that this Court should go into the merits of the matter at this stage since the appeals are pending before the competent appellate W.P.C.No.24111/2014 2 authority under the respective statutory provisions. It is also pointed out that the petitioner has commenced business only in 2007 and there is no obligation to pay the amount, as claimed.
3. However, as evident from Exts.P28 and P29, the appellate/revisional authorities have already exercised the appellate and revisional jurisdiction and based on the factual circumstances involved in the matter, directed for payment of 30% of the amount involved.
4. Having regard to the fact that discretion has already been exercised to reduce the amount as a condition for stay, I do not think that this Court should interfere with the said conditional orders in this writ petition. However, having regard to the facts and circumstances pointed out by the petitioner, I am of the view that the amount directed to be paid in Exts.P28 and P29 can be reduced from 30% to 20% of the demand. The petitioner is granted four week's time to deposit the aforesaid amount. All endeavour shall be made by the appellate/revisional authority to dispose of the revision W.P.C.No.24111/2014 3 petitions within a period of four months from the date of receipt of a copy of this judgment.
With the above modification, this writ petition is disposed of.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr W.P.C.No.24111/2014 4