IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 WP(C).No. 2229 of 2008(M) ------------------------- PETITIONER: -------------- M/S PARAMOUNT TEA MARKETING (P)LTD., PB NO.681, XXIV/1469, 5TH CROSS ROAD, W.ISLAND, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, P.RAJIT NINAN. BY ADV. SRI.ASHIK K.MOHAMMED ALI SRI.NAVEEN THOMAS RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY THE GOVERNMENT PLEADER(TAXES), HIGH COURT OF KERALA, ERNAKULAM, REPRESENTING THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE(PRODUCE), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR(REVENUE RECOVERY), KOCHI TALUK, ERNAKULAM DISTRICT. 4. THE DISTRICT COLLECTOR, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2008, ALONG WITH WP(c) NO.2273/08,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NOs. 2229 & 2273 OF 2008 ======================== Dated this the 18th day of January, 2008 J U D G M E N T Challenge in these writ petitions is against Ext.P2 conditional orders, by which stay has been granted and the petitioners were required to remit 1/3rd of the tax and 50% tax. A reading of these orders show that the appellate authority has considered the prima facie nature of the case that was made out by the petitioners and it is on that basis conditional order of stay has been granted. Petitioners contend that they are entitled to total exemption and that documents also have been made available to the appellate authority and therefore they are entitled to get complete stay. 2. As presently, I am not called upon to examine the merits of the appeal and it is for the appellate authority to consider the contentions on either side and pass final orders. On WPC 2229 & 2273/08 :2 : going through Ext.P2 order in these cases, I am satisfied that the appellate authority has exercised his discretion and there is absolutely no perversity warranting interference by this court. Writ petitions fail and are dismissed. ANTONY DOMINIC, JUDGE. Rp