Against Exts.P3 and P4 orders imposing penalty under the Kerala Value Added Tax Act, 2003 for the assessment years 2011 - 2012 and 2012 - 2013, the petitioner had preferred revision petitions and stay petitions before the third respondent. By Ext.P8 order passed in the stay petition, the third respondent directed the petitioner to pay an amount of `5,00,000/- and furnish security for the balance amount as a condition for the grant of stay pending disposal of the revision application. 2. In the writ petition, the petitioner impugns Ext.P8 order of stay inter alia on the ground that it imposes a heavy burden on him as a pre condition for pursuing the revisional remedy.
3. I have heard the learned Government Pleader.
W.P.(C) No. 35264 of 2014 (G) 2
4. On consideration of the facts and circumstances of the case and also the submissions made across the Bar, I find that in Ext.P8 order, the third respondent has given due consideration to the contentions of the petitioner and passed an order requiring the petitioner to remit less than 30% of the amounts confirmed against him by Exts.P3 and P4 orders, as a condition for the grant of stay. I do not find any reason to interfere with the said order in these proceedings under Article 226 of the Constitution of India. Accordingly, I dismiss the writ petition as devoid of merit, but extend the time for complying with the directions in Ext.P8 order till 23.01.2015.
AMV/23/12/ sd/- A.K.JAYASANKARAN NAMBIAR, JUDGE