IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 WP(C).No. 6758 of 2009(L) -------------------------------------------- PETITIONER(S): ---------------------- M/S.PREMA INDUSTRIES, MANISSERY, OTTAPALAM, REPRESENTED BY ITS PARTNER, A.SURENDRAN. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, OTTAPALAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN 4THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 6758 OF 2009 L -------------------------------------- Dated this the 3rd March, 2009 JUDGMENT Petitioner challenges Ext.P4. Ext.P4 is an order passed by the Appellate Authority granting stay on condition that the petitioner remits Rs.75,000/= of the balance amount. After perusing the order, I find that after setting out the submissions of the petitioner, all that is stated is that the petitioner has made out a prima facie case for conditional stay. A Division Bench of this Court in Supreme Electrical Engg. (P) Ltd. v. Commercial Tax Officer (2008 (3) KLT 805) has categorically held that reasons must be indicated as to why the petitioner is entitled to only a conditional order. Therefore, Ext.P4 is passed in clear contravention of the direction of the Division Bench and I am constrained to interfere with the impugned order. The Appellate Authority must bear in mind the law laid down by this Court while disposing applications seeking interim relief. Ext.P4 is quashed. The Appellate Authority will redo the matter and take WPC.6758/09 L 2 a decision in accordance with law within three weeks from the date of production of a copy of this Judgment. Till such time, recovery proceedings will be kept in abeyance. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge