FOODS FATS AND FERTILIZERS LTD PUSHPAKA ROAD VADUTHALA KOCHI Vs. ASSISTANT COMMISSIONER ASSESSMENT COMMERCIAL TAXES SPECIAL CIRCLE I KOCHI

JUDGEMENT

(1.) EXT.P1 series of assessment orders for the assessment years 2005-06 to 2008-09 are under challenge before the second respondent in EXTs.P2 to P5 appeals. In the stay petitions filed, EXT.P6 conditional order was passed by the Appellate authority requiring remittance of 1/3rd of the tax and to furnish security for the balance. It is aggrieved by EXT.P6 order, the writ petition is filed.

(2.) LEARNED counsel for the petitioner submits that Ext.P1 series of orders were passed based on the penalty orders that were passed against the petitioner. When the appeals, filed against the penalty orders, were pending, petitioner approached this Court and as per the Division Bench judgment in W.A.743/12, an order of stay has been granted without any conditions. On this basis, learned counsel submits that in Exts.P2 to P5 appeals also petitioner is entitled to a full stay.