IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 10TH MARCH 2011 / 19TH PHALGUNA 1932 WP(C).No. 7535 of 2011(N) ------------------------- PETITIONER: -------------- KAILAS CASHEW EXPORTS, REPRESENTED BY ITS PROPRIETOR, EZHUKONE, KOLLAM. BY ADV. SRI.V.CHITAMBARESH, SENIOR ADVOCATE SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD SRI.C.A.ANOOP RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 001. 2. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA, KOLLAM - 691 506. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM - 691 506. BY SENIOR GOVERNMENT PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ---------------------------------------------- W.P(C).No.7535 of 2011 ---------------------------------------------- Dated this the 10th day of March, 2011 JUDGMENT Exhibit P5 order passed by the appellate authority granting interim stay during the pendency of appeal on condition that the petitioner pays 50% of the disputed liability is under challenge. The case of the petitioner is that Exhibit P5 cannot be regarded as a speaking order and it is contrary to the principles laid down by the Supreme Court in the decision reported in Supreme Electrical Engineering Private Limited v. Commercial Tax Officer (2008(3) KLT 805). 2. Heard the learned Government Pleader as well. 3. Though the arguments raised by the petitioner/appellant have been referred to as serial numbers 1 to 11 in the impugned order, there is absolutely no discussion as to the effect of the said contentions, but for directing the petitioner/appellant to satisfy 50% of the disputed liability. In such circumstances, this Court finds that the matter has to be reconsidered by the first respondent. Accordingly, Exhibit P5 is set aside and the first respondent is directed to reconsider the matter and pass a speaking order in WP(C) No.7535/11 - 2 - accordance with law, within one month from the date of receipt of a copy of this judgment. The interim stay shall continue till such time. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE vgs