The petitioner is aggrieved with the refusal of the 3rd respondent to accept the demand draft for Rs.36,79,791/- stated to have been produced before the Officer for complying with Ext.P4 interim order in an appeal which has been extended by Ext.P5. Petitioner had been proceeded against under Section 68 of the Kerala Value Added Tax Act, 2003 which culminated in Ext.P1 penalty order being issued. Petitioner filed an appeal from the above order in which Ext.P4 order was passed directing payment of 30% of Rs.1,22,65,972/-, the tax due for the defaulted return periods, as a condition for interim stay of the demand. The time specified for compliance of such condition was also extended by Ext.P5. A demand draft for Rs.36,79,791/- is produced before this Court. In such circumstances, it is only proper that the Intelligence Officer accept the demand draft for Rs.36,79,791/- which is submitted in compliance with WP(C).16120/14 2 Ext.P4 order. Refusal seems to be on the ground that the collection charges also have to be remitted. Since there is no such condition in the appellate order, it is for the Intelligence Officer to comply with the interim order and it is not proper to make demands further to the condition imposed by the first appellate authority. Issue of collection charges can be considered at a later stage and that is left open. The petitioner shall re-submit the demand draft within a week from today. Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//