Ramachandran Nair, J.

1. This Writ Appeal is filed against the judgment of the learned Single Judge declining to interfere with the conditional stay order issued by the appellate authority vide Ext.P13 order directing payment of Rs.4 lakhs and furnishing of security for the balance amount as condition for staying recovery of KVAT dues for the years 2007-08, 2008-09 and 2010-2011.

2. We have heard learned counsel for the appellant and also learned Senior Government Pleader for the respondents.

3. The appellant was under the impression that revision will lie against the conditional stay order issued by the Deputy Commissioner of Commercial Taxes (Appeals) before the Deputy Commissioner. Therefore, a revision petition was filed against the conditional stay order before the said authority and a direction is sought from this Court for disposal of the revision petition filed against the conditional stay order. The learned Single Judge declined to grant the relief and hence this Writ Appeal is filed raising this ground as well.

4. After hearing the appellant and the learned Senior Government Pleader and on going through the statutory provisions, we are unable to uphold the app