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 13TH SEPTEMBER 2010 / 22ND BHADRA 1932 WA.No. 1543 of 2010() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.25751/2010 Dated 16/08/2010 .................... APPELLANT(S): PETITIONER ------------------------ M/S. JOY ALUKKAS TRADERS (INDIA)PVT. LTD., MARINE DRIVE, ERNAKULAM, KOCHI-31, REPRESENTED BY SANJAY NAMBOODIRY, MANAGER - ACCOUNTS & TAXES. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): RESPONDENTS -------------------------- 1. ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL GRADE-I, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- W. A. No. 1543 of 2010 -------------------------------------------- Dated this the 13th day of September, 2010 JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Government Pleader for the respondents. The order under challenge before the learned single Judge was an interim order passed by the appellate authority directing payment of one third of the disputed tax as condition for stay. Taking note of the detailed order passed by the appellate authority, the learned single Judge declined to grant any relief, except to give facility to the appellant to remit the amount in two instalments. Eventhough before us, counsel for the appellant raised the very same contentions raised before the learned single Judge, we do not find any ground to interfere with the judgment of the learned single Judge because without going into the case on merits, there is no scope for interfering with the conditional order passed by the appellate authority. If merit is gone into and this Court proceeds to interfere with the conditional order, the appeal will become infructuous. We therefore dismiss the Writ Appeal. WA 1543 of 2010 2 However, having regard to the fact that first instalment is paid in terms of the judgment of the learned single Judge, time for payment of 2nd instalment is extended till 5th of October, 2010. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk WA 1543 of 2010 3