The petitioner is aggrieved by Ext.P7 order wherein, the petitioner was directed to pay 35% of the disputed amount for stay of demand, with respect to the assessment year 2010-11. The primary contention of the petitioner is that, Ext.P7 does not even consider the case put forward by the petitioner and it is trite that, at the stage of considering the stay application, the authority is bound to make atleast a prima facie consideration. On going through Ext.P7, it is evident that, the authority has not considered the case put forward by the petitioner and has merely stated that a correct analysis of the issue is possible only at the time of final hearing. 2. It is only in such circumstance that, the petitioner was heard on the question of the additions made in the assessments. The petitioner's contention primarily rests on W.P.(C) No. 13487 of 2014 2 the tax liability with respect to the 'works contract' executed for the Kerala Water Authority and Travancore Titanium Products Ltd. The works executed for the Kerala Water Authority is exigible to tax only @ 3%, being the compounded rate, which has been accepted by the assessing authority in all the earlier years. With respect to the contract executed with Travancore Titanium Products Ltd., it is the contention that, it is an inter-state works contract. On a prima facie consideration, this Court is of the opinion that the petitioner can be permitted to pay Rs.25,00,000/- and on such condition the demand shall remain stayed till the disposal of the appeal. Ext.P7 is set aside and the conditions incorporated herein would govern the matter till the disposal of the appeal.
3. Needless to say observations made by this Court is only on a prima facie consideration and does not at all bind the appellate authority, while considering the same in the final adjudication. The petitioner is granted a time of four W.P.(C) No. 13487 of 2014 3 weeks to pay the amounts directed to be remitted. The order of attachment, if any, by the Assessing Officer, shall not be operated for a period of one month and on compliance of the condition imposed shall be ineffective. Failure to comply shall clothe the State with the authority to proceed for recovery.
Writ Petition disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB //True Copy //