K.S.MANI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) EXT .P2 is an appeal filed by the petitioner against Ext.P1 order of assessment. Along with the appeal, the petitioner also filed Ext.P2(a) stay petition. The stay petition was considered and by Ext.P3 order, the 2nd respondent rejected the stay petition. Based on Ext.P3, revenue recovery has now been initiated by Ext.P4. It is in these circumstances, the writ petition is filed.

(2.) I heard the learned counsel for the petitioner and also the learned Government Pleader appearing for the respondents.

(3.) HAVING regard to the contentions raised by the petitioner, which are also noticed in Ext.P3, I am satisfied that the petitioner has made out a prima facie case justifying an interim order of stay. Therefore, I direct that further proceedings for recovery of the amount due under Ext.P1 will stand stayed subject to the petitioner remitting 50% of the amount due thereunder within two weeks from today.