IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 11TH OCTOBER 2010 / 19TH ASWINA 1932 WA.No. 1754 of 2010() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.25890/2010 Dated 19/08/2010 .................... APPELLANT(S): PETITIONER ------------------------ TECHNOSKILL ALUMINIUM CENTRE, NEAR ICICI BANK, MANNARKKAD ROAD, PERINTHALMANNA, MALAPPURAM DISTRICT, REPRESENTED BY ITS SOLE PROPRIETOR, SHRI.A.JAYA PRAKASH. BY ADV. SRI.DALE P.KURIEN RESPONDENT(S): RESPONDENTS -------------------------- 1. COMMERCIAL TAX OFFICER, WEALTH TAX & LUXURY TAX, MALAPPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), (ON DEPUTATION), COMMERCIAL TAXES BUILDING, M.G.ROAD, PERUMANOOR, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- W.A. No. 1754 of 2010 -------------------------------------------- Dated this the 11th day of October, 2010 JUDGMENT Ramachandran Nair, J. We do not find any ground to interfere with the judgment of the learned single Judge declining to interfere with the conditional stay order granted by the first appellate authority directing payment of 30% and staying collection of balance 70% pending disposal of the appeal. We have already taken the view in a similar case that without going into the merits of the case, this Court cannot modify the order issued by the first appellate authority, and if merit is gone into, the appeal before the statutory authority itself will be come infructuous. We therefore dismiss the Writ Appeal. Time is extended by two weeks from today to make payment. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2