Correctness and sustainability of the condition imposed by the Appellate Authority vide Exts.P4/P4(a) orders, while granting interim stay during pendency of the appeal, is under challenge in this writ petition. Exts.P1/P1(a) assessment orders came to be challenged by way of Exts.P2/P2(a) appeals along with Exts.P3/P3(a) petitions for stay. After considering the I.A. for stay, the Appellate Authority passed Exts.P4/P4(a) orders, directing the petitioner to satisfy 30% of the disputed liability, so as to avail the benefit of interim stay during pendency of the appeal, which in turn is under challenge.
2. Heard the learned counsel for the petitioner as well as the learned Government Pleader.
3. During the course of hearing, it is brought to the notice of this Court that the petitioner, despite the service of pre- assessment notice, did not file any statement of objections. It W.P.(C) No.33745 of 2014 2 was in the said circumstances, that the proceedings came to be finalised leading to Exts.P1/P1(a) orders.
4. The explanation offered from the part of the petitioner is that, the concerned person, who was entrusted with file was actually laid up. However, no specific ground is raised in the writ petition, though, such a contention is taken in the Memorandum of Appeal. The fact remains that the petitioner has not produced any medical evidence to sustain the said contention. The Appellate Authority considered the matter with reference to the materials on record and it was in exercise of such discretion, that the impugned orders came to be passed, which of course is with reference to the contents of the assessment orders as well.
In the said circumstances, this Court does not find it as an unreasonable or arbitrary exercise. Interference is declined and the writ petition is dismissed. However, in view of the fact that the time stipulated in Exts.P4/P4(a) orders is already over, petitioner is granted further period of 'two weeks' to satisfy the condition imposed.
W.P.(C) No.33745 of 2014 3 The petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the Appellate Authority, for further steps.
P.R. RAMACHANDRA MENON, JUDGE sp