IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 29TH SEPTEMBER 2008 / 7TH ASWINA 1930 WP(C).No. 28853 of 2008(I) -------------------------- PETITIONER(S): --------------------- M/S.PUSHPA DEPARTMENT STORE POOKADA JN, MAVELIKKARA, ALAPPUZHA DISTRICT-690 101. REP. BY ITS MANAGING PARTNER M.VIJAYAN PILLAI BY ADV. SRI.V.P.SUKUMAR SRI.V.DEVANANDA NARASIMHAM SRI.KURYAN THOMAS RESPONDENT(S): ----------------------- 1. ASSISTANT COMMISSIONER(AA) COMMERCIAL TAXES, ALAPPUZHA. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, CHENGANNUR. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.28853 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of September, 2008 JUDGMENT Petitioner challenges Exts.P9 and P10, which are orders passed granting stay on condition that the petitioner pays 50% of the amount. This writ petition is taken up for hearing as consented by both sides. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Learned counsel for the petitioner points out that the orders are passed mechanically. Having regard to the dictum of the decision of this court reported in Supreme Electrical Engineering (P) Ltd. v. Commercial Tax Officer (2008(3) K.L.T. 805), the writ petition is disposed of as follows: Exts.P9 and P10 are quashed and the second respondent will consider the applications for stay and pass orders in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. Till such time as a decision is taken, proceedings pursuant to Exts.P7 and P8 will be kept in abeyance. (K.M. JOSEPH, JUDGE) sb