IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 8TH APRIL 2009 / 18TH CHAITHRA 1931 WA.No. 936 of 2009() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.10318/2009 Dated 30/03/2009 .................... APPELLANT/PETITONER: ------------------------ KUMARAKOM LAKE RESORT PVT. LTD., PALLICHIRA, KUMARAKOM NORTH,KOTTAYAM REP. BY ITS DIRECTOR JOB.V.JOB. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (WC & LT), OFFICE OF THE DY. COMMISSIONER, KOTTAYAM. 2. THE DY. COMMISSIONER(APPEALS), KOTTAYAM. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOTTAYAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTYAM. BY G.P. SRI.V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08/04/2009, THE COURT ON 08/04/2009 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal No.936 of 2009 .................................................................... Dated this the 8th day of April, 2009. JUDGMENT Ramachandran Nair, J. Appeal is against judgment of the learned Single Judge directing payment of Rs.24 lakhs as condition for stay against recovery during pendency of appeals before the Tribunal. Counsel for the appellant submitted that there is subsequent amendment excluding several items of service on which tax is levied, from the scope of levy. Government Pleader, however, pointed out that prima facie there is no case for the appellant because the issue stands decided by the judgment of this court. However, since Writ Appeal is pending against the said judgment, we feel some modification can be granted to the conditional stay order granted by the learned Single Judge. We, therefore, dispose of the Writ Appeal by modifying the judgment granting stay against 2 recovery on appellant remitting Rs.20 lakhs before 30th May, 2009. If payment is made as above, stay will continue till disposal of appeal by the Tribunal. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms