IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 9714 of 2008(F) ------------------------ PETITIONER: ------------ MUHAMMED HAJI, MANACHITHODI AGENCIES, MANNARKKAD, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No. 9714 of 2008 ------------------------------------ Dated, this the 25th day of March, 2008 J U D G M E N T There is no scope for interference with the conditional stay order granted by the appellate authority because without considering merits of the case this Court is not entitled to modify the stay order. If the case is considered on merits, appeal itself will become infructuous. Therefore, the writ petition is closed. However, petitioner is granted two equal instalments to pay 1/3rd of the tax due for the year 2006-07 demanded as per Ext.P5 stay order, first instalment of which will be paid on or before 31/03/2008 and the next on or before 30/04/2008. The appellate authority is directed to take up the appeal out of turn and dispose of the same within a period of three weeks from the date of making payment as above. If payment is not made, entire demand can be recovered during pendency of appeal and in that case appeal will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg