The petitioner is aggrieved with the refusal of the 3rd respondent to accept the demand draft for Rs.4 Lakhs stated to have been produced before the Officer for complying with Ext.P4 interim order in an appeal which time has been extended by Ext.P5. Petitioner had been proceeded against, under Section 67 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 deposit of Rs.5 Lakhs as a condition for interim stay of the demand. The time specified for compliance of such condition was also extended by Ext.P5. It is also clear that the petitioner had earlier deposited Rs.1 Lakh as against the demand. In such circumstances, it is only proper that the Intelligence Officer accept the demand draft for Rs.4 Lakhs which is submitted, in compliance with Ext.P4 order. Refusal seems to be on the ground that WP(C).16119/14 2 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//