IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 12468 of 2010(G) ------------------------------------ PETITIONER(S): ------------------------- RAJAMMA SWAMITHAN, M/S. SHINES TOURIST HOTEL, PANDALAM. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): -------------------------- 1. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.12468 of 2010-G ---------------------------- Dated this the 8th day of April, 2010. J U D G M E N T The petitioner is aggrieved of the common interim order passed by the second respondent, as borne by Ext.P5, imposing a condition upon the petitioner to satisfy 40% of the tax on or before the specified date; so as to avail the benefit of interim stay, during pendency of the appeals. 2. The learned counsel for the petitioner submits that even though the appellate authority has referred to the case projected by the petitioner, absolutely nothing has been stated so as to sustain the condition to satisfy 40% of the liability. This being the position, the impugned order is stated as per se wrong and illegal and contrary to the dictum in Supreme Electrical Engg. (P) Ltd. V. Commercial Tax Officer (2008(3) KLT 805) and also Ravi Gupta V. Commissioner of Sales Tax, Delhi and another (2009) 22 VST 529 8) 3. Heard the learned Government Pleader as well. 4. Considering the above facts and circumstances, this W.P(C) No.12468 of 2010-G 2 Court finds that Ext.P5 order passed by the first respondent is not a speaking order and not correct or sustainable; which hence is set aside. The second respondent is directed to re-consider the I.As for stay and pass a speaking order in accordance with law, after hearing the petitioner, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Coercive steps, if any, shall be kept in abeyance till such time. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.12468 of 2010-G 3