Being aggrieved of Exts. P4 and P5 orders passed by the 4th respondent, the petitioner has already moved by way of Exts. P8 and P9 appeals along with petitions for stay. After considering I.A. for stay, second respondent passed Ext. P10 order directing the petitioner to satisfy 30% of the disputed liability so as to avail the benefit of interim stay during pendency of appeal.
2. It is brought to the notice of this Court by the learned Government Pleader that the petitioner is not justified in challenging the impugned proceedings and that the condition was imposed, after considering the available materials on record. It is also pointed out that proper pre-assessment notice was issued to the petitioner. Despite service, the petitioner did not find it necessary to file any statement of objections.
3. In the above circumstances, this Court finds that the condition imposed by the assessing authority cannot be termed as an W.P.(C) No. 33253 of 2014 : 2 :
arbitrary one. Interference is declined and the writ petition is dismissed. In view of the fact that time stipulated in Ext. P10 is already over, the petitioner is granted a further period of two weeks to comply with the condition. Subject to satisfaction of the requirement as above, the petitioner will continue to enjoy the benefit of interim stay during pendency of the appeal.
Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)