The petitioner was assessed by Ext.P6 assessment order for the year 2010-11. The petitioner has raised contentions with respect to the additions made on the penalty imposed pursuant to the detention at check post as also the exemption claimed with respect to labour receipts. The total demand is more than Rs.40 Lakhs as per Ext.P6. The petitioner filed an appeal and also preferred a stay petition. The first Appellate Authority having considered the same, passed Ext.P8 directing payment of a lump sum of Rs.12 Lakhs. The Appellate Authority has considered the issues and stated specifically that the Appellate Authority is convinced of the liability; but however, on a prima facie consideration, in mitigation of the petitioner's plea, a conditional order was passed. It was in WP(C).12978/14 2 such circumstances that the Appellate Authority issued a conditional order directing payment of 1/3rd of the amount demanded as per Ext.P6. In such circumstances invoking the discretionary extra-ordinary remedy under Article 226 of the Constitution of India, this Court is not inclined to interfere with the orders since it is not in any manner perverse or illegal nor against the accepted principles. The writ petition hence, is dismissed. However, the petitioner is granted two months' time to pay Rs.12 Lakhs, as directed in Ext.P8 order. Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//