IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 1617 of 2011(B) ------------------------- PETITIONER(S): --------------- P.G.MANOJ, M/S.MOBILE MARKET, P.M.G.COMPLEX, CHANGANACHERRY. BY ADV. SRI.MATHEW SEBASTIAN RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOTTAYAM, PIN-686 039. 2. THE DEPUTY COMMISSIONER, (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, THEVARA, ERNAKULAM. PIN-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM, PIN-686 639. ADV.MR. V.K. SHAMSUDHEEN – GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) No.1617 OF 2011 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT The petitioner challenges conditional interim orders passed by the appellate authority under the Kerala Value Added Tax Act. I have gone through the orders. I do not find any error of jurisdiction or irregularity in the orders passed. Therefore, I am not inclined to exercise my discretionary jurisdiction under Article 226 of the Constitution of India in favour of the petitioner. Accordingly, the writ petition is dismissed. S. SIRI JAGAN, JUDGE acd