IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 1ST FEBRUARY 2011 / 12TH MAGHA 1932 WA.No. 141 of 2011() -------------------- AGAINST THE JUDGEMENT IN WPC.38532/2010 Dated 03/01/2011 .................... APPELLANT/PETITIONER ------------------------ M/S.INFRA HOTELS & RESORTS, (UNIT: LOTUS 8A' PART HOTELS, NEDUMBASSERY), M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS FINANCE MANAGER & AUTHORIZED SIGNATORY SRI.BONNY ALOYSIUS. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS/RESPONDENTS -------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 016. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 030. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... Writ Appeal No.141 of 2011 .................................................................... Dated this the 1st day of February, 2011. JUDGMENT Ramachandran Nair, J. Writ Appeal is filed against judgment of the learned Single Judge declining to interfere with the conditional stay order passed by the appellate authority. Even though counsel for the appellant submitted that addition in assessment is arbitrary, we do not think it proper to consider the merits of the case because if the same is done, the appeal pending before the appellate authority will become infructuous. The appellant admittedly did not file the return in time and even as of now, the details of payment of tax are not borne out by records. In the circumstances, we do not think there is any ground to interfere neither with the judgment of the learned Single Judge nor the conditional impugned order of stay issued by the appellate authority. However, time for payment in terms of interim order is extended till 20th 2 February. Writ Appeal is dismissed but with the extension of time for payment as above. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms