J U D G M E N T

With respect to the assessment years 2005-06, the petitioner was imposed with penalty under section 67 of the Kerala Value Added Tax Act (KVAT Act). Aggrieved by the order imposing penalty, the petitioner had approached the statutory authority in appeal and pending disposal of the said appeal, the appellate authority had passed interim order insisting payment of 35% of the amount in dispute, and to furnish security for the balance. The said order was challenged before this Court in W.P.(C)No.6672 of 2011. This Court after considering merits of the contentions, directed the appellate authority for an early disposal of the appeal and the conditions stipulated in the interim order was modified to the extent of reducing the payment insisted to

25%.

2. Through Ext.P1 order, the 1st respondent had finalised assessment with respect to the above said years, mainly based on the penalty imposed and the order of assessment was challenged in appeal before the 2nd respondent as evidenced from Ext.P2. Ext.P3 is the interlocutory application filed along with the appeal, seeking stay. It was disposed of by the 2nd respondent through Ext.P4 order. In Ext.P4, the second respondent had