IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH MAY 2011 / 5TH JYAISHTA 1933 WP(C).No. 8456 of 2011(F) ------------------------- PETITIONER(S): --------------- EMMANUEL MATHEW, M/S. AISWARYA BEVERAGES CHUMATHARA, THIRUVALLA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, THIRUVALLA – 689 101. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM – 691 001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No. 8456 of 2011-F ---------------------------------------- Dated this the 26th day of May, 2011. J U D G M E N T Challenge in this writ petition is against Ext.P5 interim order issued by the 2nd respondent appellate authority. The condition imposed for payment of 40% of the balance tax due, is challenged on the ground that the appellate authority had imposed such a condition in a mechanical manner, without proper advertance to the grounds raised in the appeal and without considering merits of such grounds. 2. However, during pendency of the writ petition this court granted an interim order, staying recovery, subject to condition of the petitioner making payment of 25% of the total amount due. It is reported that the condition has already been complied with. 3. Under the above circumstances, I am of the view that ends of justice will be achieved if a direction is issued to the 2nd respondent to dispose of Exts.P3 and P4 appeals on an early basis. W.P(C) No. 8456 of 2011-F 2 4. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Exts.P3 and P4 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 5. Till such time the appeals are disposed of, recovery of the amount of tax in dispute shall not be pursued, if the petitioner had already complied with the conditions stipulated in the order of this court, dated 12.4.2011 and also subject to further condition of the petitioner furnishing Security Bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE ab