IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 22ND AUGUST 2011 / 31ST SRAVANA 1933 WA.No. 1244 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.10478/2011 Dated 21/07/2011 .................... APPELLANT(S): / PETITIONER -------------- T.N.ASOK KUMAR,S/O.LATE NARAYANA PILLARI MANAGING PARTNER,ARUNA TOURIST HOME, A.M. ROAD, PERUMBAVOOR - 683 542. BY ADV. SRI.A.JAYASANKAR MR.MANU GOVIND RESPONDENT(S): / RESPONDENTS --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM - 695 001. 2. THE COMMERCIAL TAX OFFICER IST CIRCLE,PERUMBAVOOR OFFICE OF THE COMMERCIAL TAX OFFICER PERUMBAVOOR - 683 542. BY GOVERNMENT PLEADER, MR.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/08/2011, ALONG WITH W.A.NO.1247/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... W.A.Nos.1244 & 1247 of 2011 .................................................................... Dated this the 22nd day of August, 2011. J U D G M E N T Ramachandran Nair, J. Both the appeals are filed by the very same person, who owns two bar hotels, challenging demand of tax at compounded rate on turnover tax payable on liquor sales. The learned Single Judge found no merit in the case because the appellant filed compounding applications, which were allowed in both the cases. Even though we do not find any merit in the Writ Appeals, having regard to the contention raised by the appellant, that opening up of new Beverages Corporation retail shops affected the business in the appellant's bar hotels, we feel a further liberalisation can be granted to the installment facility granted by the learned Single Judge. Accordingly, we modify the judgment of the learned Single Judge by modifying the installment facility from eight monthly installments to twelve W.A.Nos.1244 & 1247 of 2011 2 monthly installments. All the other terms of the judgment as stated by the learned Single Judge will remain. These Writ Appeals are disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg