IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WA.No. 1634 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.26751/2011 Dated 18/10/2011 .................... APPELLANT(S): PETITIONER ------------------------ M/S. FOSTER HOT BREADS (P) LTD., KINFRA, FOOD PARK, KAKKANCHERY, MALAPPURAM DISTRICT, RERPERESENTED BY ITS MANAGING DIRECTOR, MANOLY KUNHIMOOSA. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY RESPONDENT(S): RESPONDENTS -------------------------- 1. THE COMMERCIAL TAX OFFICER, THIRURANGADI - 676 306. 2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 3. INSPECTING ASSISTANT COMMISIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI -676 308. MR.BOBBY JOHN, SPL. GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.NO.1634/2011 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ORDER PASSED BY R2 DATED 03/10/2011. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, Ag.CJ. & P.S.GOPINATHAN, J. .................................................................... W.A. No.1634 of 2011 .................................................................... Dated this the 3rd day of November, 2011. J U D G M E N T Ramachandran Nair, Ag.CJ. Since the dispute is mainly with regard to rate of tax on bakery products, we feel some modification is called for in the interim order of stay granted by the appellate authority and confirmed by the learned Single Judge. Accordingly, this Writ Appeal is disposed of modifying the judgment of the learned Single Judge and the impugned orders in the WP(C) by reducing the payment to 1/3rd of the balance tax due with direction to remit the same within three weeks from now. If payment is made as above, recovery proceedings will remain stayed till disposal of the appeals. This Writ Appeal is disposed of as above. (C.N.RAMACHANDRAN NAIR, ACTING CHIEF JUSTICE) (P.S.GOPINATHAN, JUDGE) jg