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2006 Supreme(Online)(Ker) 3065

KERALA HIGH COURT
A.H. Raza, J
M/s. Srinival Fine Arts (P) Ltd. v. The Asstt. Commissioner (ASSMT) II


Advocates:
For the Appellants/Petitioners: Shri A. Kumar
For the Respondents: Shri Georgekutty Mathew

1 Writ petition was preferred by the appellant herein under Art.226 of the Constitution of India seeking a writ of certiorari to quash Ext. P10 order passed by the Deputy Commissioner (Appeals) on 1-3-2006 on the stay petition preferred by the ' writ petitioner in an appeal preferred by him under S.34 of the Kerala General Sales Tax Act, 1963 . Ext. P10 order reads as follows:
"Collection of balance tax for the years 2000-01 and 2001-02 is stayed till the disposal of the appeals on condition that the appellant remits 50% of the balance tax due and furnishes security for the balance amount to the satisfaction of the assessing authority within two weeks from the date of this order. If the conditions of stay are not fulfilled, the assessing authority is at liberty to recover the entire demand ignoring this order of stay."
Aggrieved by the said order directing the petitioner to remit 50% of the balance tax due and furnish security for the balance amount, writ petition was preferred before this court. Learned Single Judge found no reason to interfere with the order passed by the appellate authority and dismissed the writ petition. Aggrieved by the same this appeal has been preferred.

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