IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 5TH SEPTEMBER 2007 / 14TH BHADRA 1929 WP(C).No. 26459 of 2007(Y) -------------------------- PETITIONER: ------------ M/S. LEKSHMI, TRADERS,ARYASALA, THIRUVANANTHAPURAM-36,REPRESENTED BY ITS PARTNER P. ARUNACHALAM PILLAI. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER-1 (AA) COMMERICIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERICIAL TAXES, THIRUVANANTHAPURAM. 3. THE DEPUTY COMMISSIONER (AUDIT ASSESSMENT), COMMERICIAL TAXES, THIRUVANANTHAPURAM. BY G.P. SRI. SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 26459 OF 2007 -------------------------------------------- Dated this the 5th day of September, 2007 JUDGMENT Petitioner is challenging Ext.P9 order whereunder the appellate authority has granted conditional stay on payment of 50% of the disputed demand. On going through the findings in the impugned order, I find that the Department has established that petitioner has carried on business probably without physically handling the goods and in any case I do not want to enter a finding in an appeal pending before the statutory authority without which stay order cannot be modified. In the circumstances, W.P. is dismissed. (C.N.RAMACHANDRAN NAIR) Judge 2