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2012 (3) TMI 377 - KERALA HIGH COURTConditional stay order - order issued by the appellate authority directing payment of ₹ 4 lakhs and furnishing of security for the balance amount as condition for staying recovery of Kerala value added tax - Held that:- 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.The only remedy available is judicial review under articles 226 and 227 of the Constitution of India before the High Court. So much so, the revision 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. 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 appellant.
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