IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 3RD JUNE 2011 / 13TH JYAISHTA 1933 WA.No. 484 of 2011() -------------------- AGAINST THE JUDGEMENT IN WPC.35144/2010 .................... APPELLANT: APPELLANT ----------------------- M/S.KINATTUKARA METAL CRUSHER, CHENKARA P.O., SANKARAGIRI, PULLUMEDU, IDUKKI DISTRICT, REPRESENTED BY ITS PARTNER MATHEW JOSEPH. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: RESPONDENTS ----------------------------------- 1. COMMERCIAL TAX OFFICER, PEERMADE, IDUKKI DISTRICT- 685 001. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = W.A. NO. 484 OF 2011 = = = = = = = = = = = = = DATED THIS, THE 3RD DAY OF JUNE, 2011. J U D G M E N T C.N. Ramachandran Nair, J. Heard the learned counsel for the appellant and the Government Pleader for the respondents. The question raised is whether tax at compounded rate is payable by the appellant only for the part of the year or for the whole year. Following two Division Bench decisions of this Court, the learned Single Judge held that there is no partial compounding for an year and the compounding provided in the statute is for the year as a whole. So much so, we find no merit in the writ appeal. Consequently, the same is dismissed. C.N. RAMACHANDRAN NAIR, (JUDGE) P.S. GOPINATHAN, (JUDGE) knc/-