IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930 WP(C).No. 6620 of 2009(V) -------------------------------------- PETITIONER(S): ---------------------- M/S ADITHYA INDUSTRIAL CORPORATION, KURUSSUPALLI ROAD, RAVIPURAM, KOCHI -16, REPRESENTED BY SRI. SURESH METHIL, MANAGING PARTNER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, ERNAKULAM PIN 682 018. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM PIN 682 015. 3. DEPUTY TAHSILDR (RR), KANAYANNUR TALUK, ERNAKULAM. 4. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 6620 of 2009-V ---------------------------------------------- Dated, this the 2nd day of March, 2009 J U D G M E N T Petitioner challenges Ext.P8. It is an interim order passed by the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam. The case of the petitioner is that petitioner is liable to be taxed only at the rate of 4%. The order does not meet the requirement of law laid down in Supreme Electrical Engg. (P) Ltd. Vs. Commercial Tax Officer (2008 (3) KLT 805). The petitioner was called up on to pay 50% of the amount due besides furnishing security. 2. Having heard the learned counsel for the petitioner and learned Government Pleader, I feel that Ext.P8 cannot be sustained. Therefore Ext.P8 is quashed. The appellate authority will redo the matter and pass fresh orders on the stay application within three weeks from the date of production of a copy of this judgment. Till such order is passed, proceedings pursuant to Ext.P7 will be kept in abeyance. (K.M.JOSEPH) JUDGE. MS