EMKE TIMBER TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is aggrieved of the condition imposed by the second respondent in Ext.P3 and P4 orders while granting interim stay during the pendency of statutory appeals directing the petitioner to satisfy 40% of the disputed liability so as to avail the benefit of interim stay.

(2.) THE sequence of events as narrated in the writ petition shows that, with regard to the business of petitioner in dealing with timber in respect of the assessment year 2005-06 and 2006- 07, the assessment was finalized by the first respondent as per Ext.P1/P1(a) orders, which according to the petitioner are per se wrong and illegal in all respects and hence under challenge in Ext.P2/P2(a) appeals preferred before the second respondent. After considering the I.As. for stay, the appellate authority passed Exts.P3 and P4 orders granting interim stay, directing the petitioner to satisfy 40% of the disputed amount which is under challenge in this writ petition.

(3.) HEARD the learned Government Pleader as well, who submits that the facts and figures are correctly adverted to by the appellate authority and that the impugned orders are 'speaking orders', which are not assailable under any circumstances.