By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940WP(C).No. 7541 of 2019 PETITIONER: THOMAS DANIEL,AGED 64 YEARSS/O.DANIEL THOMAS, INDIKATTIL HOUSE, VAKAYAR, KONNI, PATHANAMTHITTA - 689 698. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: SMT THUSHARA JAMES-GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7541 of 2019 JUDGMENT The petitioner, impugning an order of stay in a petitionfiled in appeal before the Commissioner of Income Tax(Appeals) has approached this Court. A conditional stay wasgranted on payment of 20% the demand on or before15.03.2019. 2. The petitioner's case is that the orders were passedwithout any reason and the petitioners arguments were notconsidered. The learned standing counsel for the Income TaxAuthority would submit that petitioner has not canvassed anyground for an absolute stay in the application and exercisingdiscretion the appellate authority only ordered payment of20% of the demand. 3. I am of the view that one more opportunity should be given to the petitioner to urge the grounds for an absolutestay on condition. The Petitioner shall pay Rs.50 lakhs on or WP(C).No. 7541 of 2019 before 30.03.2019. If the petitioner makes such payment, thestay application shall be re-considered within six weeks afterhearing the petitioner. If such payment is effected there willbe a stay of recovery till the stay application is disposed of .The writ petition is disposed of accordingly. JS Sd/- A.MUHAMED MUSTAQUEJUDGE WP(C).No. 7541 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2016-17. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 COPY OF OFFICE MEMORANDUM (RELEVANT PORTION)