MOHANAN PILLAI Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner is challenging Ext.P3 interim order issued by the statutory appellate authority, the second respondent herein. Through Ext.P3 order, stay petition filed along with appeal filed against Ext.P1 order of assessment, was disposed of. After elaborate consideration of the grounds raised in the appeal, the second respondent found that the petitioner had made out a prima facie case for granting conditional stay and interim stay was granted on condition of the petitioner remitting 50% of the balance tax and penalty due, within two weeks from the date of receipt of that order.

(2.) On a perusal of Ext.P3 order, I do not find any illegality or infirmity warranting interference. It seems that the second respondent had applied its mind and had adverted to the grounds raised in the appeal. The condition imposed while granting stay also could not be termed as rigorous or unreasonable.

(3.) However, learned counsel for the petitioner made an alternate prayer for granting time for complying with the conditions incorporated under Ext.P3. It is submitted that the petitioner is in stringent financial situation and he is unable to comply with the condition within the time stipulated. The petitioner seeks three months' time for compliance of the condition.