IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 1ST OCTOBER 2009 / 9TH ASWINA 1931 WA.No. 2154 of 2009() --------------------- AGAINST JUDGEMENT/ORDER IN WPC.26288/2009 Dated 17/09/2009 .................... APPELLANT/PETITIONER: ----------------------- SHRI.K.M.IBRAHIMKUTTY,PROPRIETOR, M/S.SUPER FAST DISPOSABLES,MINI INDUSTRIAL ESTATE,O.K.MURI,OORAKAM,KEEZHUMURI, MALAPPURAM DISTRICT. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT),OFFICE OF ASST.COMMISSIONER(AA), DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM AT MANJERI. 2. SALES TAX OFFICER,TIRURANGADI, MALAPPURAM DISTRICT. 3. TE KHADI & VILLAGE INDUSTRIES BOARD, THIRUVANANTHAPURAM-REPRESENTED BY ITS SECRETARY. 4. THE ASSISTANT SECRETARY,KERALA SALES TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH, NEAR SARADHA SHANKARA KALYANA MANDAPAM,NURANI.PO, PALAKKAD. R1,2&4 BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Writ Appeal No.2154 of 2009 .................................................................... Dated this the 1st day of October, 2009. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Government Pleader for the respondents. Even though the learned Single Judge rightly did not consider the merits of the case in a matter pending before the Tribunal, considering the appellant's claim of exemption based on Notification, we modify the judgment of the learned Single Judge and stay order issued by the Tribunal by reducing the payment to rupees fifty thousand (Rs.50,000/-), which will be paid on or before 20th of this month. However, Tribunal will hear the appeal only after payment is made as above. Writ Appeal is disposed of as above. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms