IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 18TH JULY 2008 / 27TH ASHADHA 1930 WA.No.1498 of 2008 ---------------------------------- AGAINST THE JUDGEMENT IN WPC.18906/2008 DATED 26-06-2008 .................... APPELLANT: PETITIONER: ------------------------------------- SSD OIL MILLS COMPANY LTD., 42, 1149A, C.B.TOWER, K.K.PADMANABHAN ROAD, AYYAPPANKAVU-682 018, REPRESENTED BY SRI.T.MADHAVAN PILLAI, SALES MANAGER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: RESPONDENTS: ----------------------------------------------- 1. ASSISTANT COMMISSIONER (AA), O/O THE DEPUTY COMMISSIONER (AA), COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, ERNAKULAM AT KAKKANAD, PIN-682 031. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. BY SENIOR GOVERNMENT PELADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.1498 of 2008 ---------------------------------------------- Dated, this the 18th day of July, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.18906 of 2008 dated 26-6-2008. 2. Mr.K.U.Vijayan, learned counsel appearing for the appellant states that, for the present, the appellant will comply with the interim orders passed by the first appellate authority. Further, the learned counsel would request us to permit the appellant to make appropriate application before the first appellate authority to hear the matter out of turn. 3. The request of the learned counsel for the appellant appears to be reasonable and if it is granted no prejudice would be caused to the respondents. Accordingly, we pass the following: Order i) Appeal is disposed of. ii). The appellant is granted time till 30th July, 2008 to comply with the interim order passed by the first appellate authority. W.A.No.1498/2008 -2- iii). After complying with the interim order passed by the first appellate authority within the time granted by this Court, if the appellant makes an application for out of turn hearing, the appellate authority is required to consider the same and if it is possible to hear the matter on merits at the earliest. iv). This order of ours shall not be treated as precedent, since we have granted this liberty to the appellant in the peculiar facts and circumstances of the case. v). Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS/dk/