IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN MONDAY, THE 12TH DECEMBER 2011 / 21ST AGRAHAYANA 1933 WA.No. 1884 of 2011() --------------------- AGAINST THE ORDER IN WPC.26690/2011 Dated 09/11/2011 .................... APPELLANT/ PETITIONER ------------------------ JIMMY JOSE, S/O.JOSE THOMAS, RESIDING AT G245, PANAMPILLY NAGAR, KOCHI-682036. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS/ RESPONDENTS -------------------------- 1. TAHSILDAR (REVENUE RECOVERY), KANAYANNUR TALUK, ERNAKULAM-682011. 2. VILLAGE OFFICER, ERNAKULAM VILLAGE, ERNAKULAM-682 021. 3. COMMERCIAL TAXES OFFICER, KVAT CIRCLE-II, KALAMASSERY, ERNAKULAM DISTRICT. 4. M/S.STABLE MAGNET WIRE PRIVATE LTD., PLOT NO.4, COCHIN SPECIAL ECONOMIC ZONE, KOCHI- 682037. SPECIAL GOVERNMENT PLEADER SRI.SEBASTIAN CHAMBEPPALLY THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA.No. 1884 of 2011 APPENDIX APPELLANT'S EXHIBITS: ANNEXURE I: TRUE COPY OF THE INTERIM ORDER MADE IN WPC.26690/2011 DT.19.10.2011 RESPONDENTS' EXHIBITS: NIL TRUE COPY P.A TO JUDGE C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ---------------------------------------------------- Writ Appeal No. 1884 of 2011 ---------------------------------------------------- Dated this the 12th day of December, 2011 J U D G M E N T C.N. Ramachandran Nair , J Writ appeal is filed against the interim order passed by the learned Single Judge vacating stay for non appearance of the appellant. Even though non appearance, on account of omission on the part of the counsel, should not lead to adverse orders in the appeal, what we notice is that stay granted in the writ petition itself was not permissible, because in the Division Bench judgment, copy of which is produced as Ext.P3, there was an order directing payment of Rs.25 lakhs, and on payment being made assessments were directed to be done afresh. It was also directed that the writ appeal filed by the company,filed by the petitioner herein, in a representative capacity, will be treated as dismissed if the payment is not made. The tax liability as also the non payment of amounts directed to be paid in Ext.P3 is admitted. The appellant is merely attempting to evade payment and shift the liability to W.A No.1884/2011 : 2 : the company. We therefore, do not find any merit in this writ appeal and it is accordingly, dismissed. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN (Judge) jma