IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 WP(C).No. 10186 of 2009(P) -------------------------------------- PETITIONER(S): ------------------------ C.C.THOUFEEQ, M/S.SHALIMAR GRANITES, PUTHIYARCODE, CHERUKODE, VALLAPPUZHA P.O., PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------ 1. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.10186 of 2009-P ---------------------------------------------- Dated, this the 30th day of March, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Ext.P10 order passed by the first appellate authority is impugned before me. Learned counsel for the petitioner points out that there are no reasons to grant only conditional stay. I have perused the order. Going by the decision in Supreme Electrical Engg. (P) Ltd. Vs. Commercial Tax Officer (2008 (3) KLT 805), I think that the matter is to be redone. Accordingly, Ext.P10 order is quashed. The second respondent will redo the matter within a period of two weeks from the date of production of a copy of this judgment. Till such time, recovery proceedings pursuant to Exts.P11 to P13 will be kept in abeyance. The writ petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS