HOTEL MAYURA MANNUTHY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) AGGRIEVED by the assessment order, the appellant filed an appeal before the Deputy Commissioner (Appeals) Commercial Taxes, Ernakulam and the appellate authority granted a stay provided 50% of the balance amount is paid. It is the contention of the appellant that on identical matter for the previous assessment year, appellant has got a favourable order from the Tribunal. Therefore, there is a prima facie case for him to get a full stay. It is further submitted that the total demand was below Rs.15 lakhs out of which Rs.12 lakhs was paid and balance is only Rs.2 lakhs. In view of the favourable order of the previous year and in view of the fact that major amount of the tax demanded was already paid, we are of the opinion that stay should be granted if Rs.50,000/= is paid on or before 30th of this month. No further time will be granted. The appellate authority shall dispose of the appeal itself as expeditiously as possible. The writ appeal is disposed of accordingly.