IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR.JUSTICE. P.S.GOPINATHAN MONDAY, THE 19TH DAY OF DECEMBER 2011/28THAGRAHAYANA 1933 WA.No. 1938 of 2011 ( ) ======================= AGAINST THE JUDGMENT IN WPC.32352/2011 DATED 06-12-2011 APPELLANT/PETITIONER: ============ A.K.HAFEEZ, S/O.AHAMMED KABEER, MANAGING PARTNER, M/S.AL.STEEL INDUSTRIALS, JONAKAPURAM, KOLLAM. BY ADV.SRI.C.K.SREEJITH RESPONDENTS/RESPONDENTS: ============= 1. ASSISTANT COMMISSIONER, KERALA VALUE ADDED TAXES ACT SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOLLAM – 691 001. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, THEVALLY.P.O., KOLLAM – 691 009. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT. TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM.- 695 001. GOVERNMENT PLEADER SRI.BOBY JOHN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19-12-2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------------------ W.A.No.1938 OF 2011 ------------------------------------------- Dated this the 19th day of December, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. The appeal is filed against the judgment of the learned Single Judge declining to interfere with the conditional stay orders issued by the first appellate authority whereunder the appellant is directed to pay 1/3rd of the demand. The appellant has canvassed the merits of the case in Writ Appeal which we feel we should not consider as a matter of policy because if we venture on that, statutory appeal itself will become infructuous. Consequently, we dismiss the Writ Appeal. However, the time for payment is extended by one month from today. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/19/12 Cont.Case(C) No.1244/2008 2