ALANNA ENTERPRISES Vs. COMERCIAL TAX OFFICER

JUDGEMENT

(1.) APPELLANT is the writ petitioner. Appellant challenges Ext.P5 dated 10.8.2010. It is a conditional order passed by the second respondent in an appeal filed by the appellant. By the same, appellate authority directed stay on condition that appellant remits 60% of the total amount due and furnishes security for the balance amount before the assessing authority within two weeks from the date of receipt of the order. Learned single Judge dismissed the writ petition on the ground of laches on the part of appellant.

(2.) WE heard learned counsel for the appellant and the learned Government Pleader.

(3.) ACCORDING to the appellant, the consultant expired 11/2 years ago and there is some communication gap. Having heard learned counsel for the appellant and the learned Government Pleader, we feel that appellant should be given some relief. It is noticed that appellant has been called upon to remit 60 % of the total amount and furnish bank guarantee. It is submitted that appellant has stopped his business due to business loss. In the circumstances we dispose of the appeal as follows :