IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH MARCH 2009 / 27TH PHALGUNA 1930 WP(C).No. 8726 of 2009(I) ------------------------------------------ PETITIONER(S): ---------------------- SABU THOMAS, AGED 52, PROPRIETOR, M/S.T.J.ENTERPRISES, MARKET ROAD, CHANGANACHERRY, KOTTAYAM. BY ADV. SRI.PRAVEEN K. JOY RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, (APPEALS), ERNAKULAM. 3. COMMERCIAL TAX OFFICER, (AA), COMMERCIAL TAX DEPARTMENT, KOTTAYAM. 4. THE DEPUTY TAHSILDAR, (RR), CHANGANACHERRY TALUK, KOTTAYAM. 5. THE VILLAGE OFFICER, CHANGANACHERRY VILLAGE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 8726 OF 2009 I -------------------------------------- Dated this the 18th March, 2009 JUDGMENT Heard the learned counsel for the petitioner and the learned Government Pleader. Petitioner challenges Ext.P3. Ext.P3 is an order passed by the Appellate Authority imposing a condition of forty per cent. Apart from stating that the petitioner has made out a prima facie case, after referring to the contention of the petitioner that addition of five per cent is not justified, no reasons are given. Ext.P3 is against the dictum of this Court in Electrical Engineering (P) Ltd. v. Commercial Tax Officer (2008 (3) KLT 805). Accordingly, Ext.P3 is quashed and a fresh decision in accordance with law will be taken by the second respondent Appellate Authority within a period of two weeks from the date of production of a copy of this Judgment. The Writ Petition is allowed as above. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge