TMI Blog2012 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... stay orders issued by the Deputy Commissioner (Appeals) before another Deputy Commissioner is misconceived and is not tenable as the Deputy Commissioner has no jurisdiction. So far as the demand of ₹ 4 lakhs as condition for stay is concerned, we feel some quantum reduction can be granted considering the financial difficulty expressed by the appellant. We accordingly modify the judgment of the learned single judge and exhibit P13 conditional stay order by reducing the payment to ₹ 3 lakhs. We, accordingly issue a direction to the assessing officer to conduct an inspection of the shop and prepare an inventory, so that if any controversy arises after disposal of products, factual position will be on record on request by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions, we are unable to uphold the appellant's contention that a revision under section 57 is maintainable against conditional stay order issued by the Deputy Commissioner under section 55(4) of the Kerala Value Added Tax Act. Revisions visualised under section 57 are essentially against non-appealable orders or orders against which specific provision for appeal is not provided in the Act. Demand of tax and interest is based on assessment against which a statutory appeal is provided under section 55. Section 55(4)(1) provides for payment of tax in terms of the demand irrespective of whether appeal is preferred or not. However, the proviso to the said section gives power to the appellate authority to issue such directions in regard to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion filed by the appellant against the conditional stay orders issued by the Deputy Commissioner (Appeals) before another Deputy Commissioner is misconceived and is not tenable as the Deputy Commissioner has no jurisdiction. 5. So far as the appellant's challenge against the conditional stay orders are concerned, the learned single judge declined to interfere for the reason that the discretionary remedy exercised by the appellate authority should not be interfered with by the High Court without being satisfied that it is issued without jurisdiction or is otherwise arbitrary or untenable. What we notice is that the appellant is facing a crisis because the product in which the appellant is doing business is stated to be no more marketa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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