SOUTH INDIAN TIMBER INDUSTRSIES Vs. ASST COMMISSIONER

JUDGEMENT

(1.) RADHAKRISHNAN, Ag. C.J. We find no infirmity in the reasoning of the learned single judge. All the same, since the business has been closed on 31.03.2005 and taking into account the difficulties experienced by the appellant to pay the amount as directed by the learned judge and other attendant circumstances, we are inclined to modify Ext. P11 order by directing the appellant to pay a sum of Rs 75,000/- within one month for stay of recovery of tax. On payment of the said amount the appellate authority will dispose of the appeal without delay. The writ appeal is disposed of as above.