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Judgment
K. Vinod Chandran, J.—The challenge made in the present writ petition is, against the order passed in the stay application in the statutory appeal filed by the petitioner. The appeal was filed for the assessment year 2011-12. The petitioner had also come before this Court to obtain a stay when the application for stay was pending. That was granted, with consequential direction to the appellate authority to consider the stay application. The first appellate authority, on a prima facie consideration, has directed payment of Rs. 5,21,713/- [Rupees five lakhs twenty one thousand seven hundred and thirteen only].
This Court finds that the amount directed to be paid is only 10% of the total demand made. In such circumstance, this Court is not convinced that the discretionary power exercised by the appellate authority is liable to be interfered with. However, to enable the petitioner to comply with the condition imposed in the order passed in the stay application, the petitioner shall be granted time till 29.08.2014. Till such time, the coercive steps, if any, initiated shall be kept in abeyance. If no payment is made within the time allowed by this Court, the Revenue will be entitled to initiate recovery proceedings.
The writ petition is disposed of as above.