ANTONY DOMINIC, J.
Heard the learned counsel for the appellant and the learned Government Pleader appearing for the respondents.
2. Ext.P2 series are the assessment orders issued under Section 24 of the KVAT Act against the appellant for the assessment years 2010-11, 2011-12, 2012-13 and 2013-14. Challenging these assessment orders, the appellant filed Ext.P5 series of appeals together with Ext.P6 series of stay petitions. In the stay petitions, Ext.P7 order was passed by the appellate authority granting stay on condition that the appellant remits 30% of the tax demanded. This order was challenged before the learned Single Judge. The learned Single Judge declined to interfere with the order and permitted the appellant to pay the amount in two equal instalments. It is this judgment which is under challenge before us.
W.A.No.1801 of 2014 2
3. Although on merits various contentions were raised by the learned counsel for the appellant, having regard to the fact that the entire matter is pending consideration of the 3rd respondent, the first appellate authority, we refrain from expressing anything on those contentions. However, taking note of the financial constraints that are projected before us as also the submission that one instalment as ordered by the learned Single Judge has already been paid, we direct that, on the appellant paying another ₹2.5 lakhs, recovery of the balance amount due from the appellant under Ext.P2 assessment orders will stand stayed till the appellate authority dispose of Ext.P5 series of appeals. The appellant shall remit ₹2.5 lakhs ordered by us within two weeks from today.
The Writ Appeal is disposed of as above.
ANTONY DOMINIC, JUDGE skj ANIL K.NARENDRAN, JUDGE