IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 2ND MARCH 2010 / 11TH PHALGUNA 1931 WA.No. 357 of 2010() -------------------- AGAINST THE ORDER IN WPC.5184/2010 Dated 25/02/2010 .................... APPELLANT(S): PETITIONER ------------------------ M/S.DLF SOUTHERN TOWNS(P)LIMITED, DOOR NO.60/VA 136(3826), VTH FLOOR, PDR BHAVAN, FORESHORE ROAD, ERNAKULAM, COCHIN-16, REP. BY ITS EXECUTIVE VICE PRESIDENT RETD. LT. GENERAL MR.M.G.GIREESH. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REP. BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. THE ASST. COMMISSIONER, WORKS CONTRACT TAX & LT, COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY SPECIAL GOVT. PLEADER (TAXES) MR.VINOD CHANDRAN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, Ag.C.J. & C.N.RAMACHANDRAN NAIR, J. ------------------------------- W.A.No.357 of 2010 ------------------------------- Dated this the 2nd day of March, 2010 J U D G M E N T Raman, Ag.C.J. The question as to whether ultimately the appellant would be liable to pay any tax for the goods intended to be transported is pending consideration in the writ petition. By way of interim relief, the learned Single Judge permitted the appellant to transport goods, on condition to pay advance tax or Bank Guarantee for the tax amount, as the case may be. We do not find any question of law in the writ appeal. Being an interim order passed in the discretion of the learned Single Judge, and since we feel that the discretion has been properly exercised, no relief can be granted in this writ appeal at this stage. Accordingly, the writ appeal is dismissed. However, the right of the appellant herein against the interim direction passed by the learned Single Judge will not prejudice the right of parties to raise their contention in the writ petition. P.R.RAMAN, Ag. CHIEF JUSTICE C.N.RAMACHANDRAN NAIR, JUDGE nj.