IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 28TH SEPTEMBER 2010 / 6TH ASWINA 1932 WP(C).No. 29813 of 2010(B) --------------------------------------- PETITIONER: ------------------- M.V.ABRAHAM, J.J.CRUSHERS, KADAPPARA, THIRUVALLA. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, THIRUVALLA. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.29813 of 2010 ------------------------------------------- Dated this the 28th day of September, 2010 J U D G M E N T ---------------------- Challenge in this writ petition is against Exts.P6 & P7 interim orders passed by the statutory appellate authority on stay petitions filed along with appeals preferred by the petitioner against Exts.P2 & P3 orders of assessments. 2. Since statutory appeal is pending consideration and disposal before the appellate authority, I am not entering upon any findings regarding merits of the contentions raised in the appeal. It is contended by the petitioner that the impugned orders are passed without proper application of mind and without adverting to contentions raised in the respective appeals. 3. On a perusal of Exts.P6 & P7 orders it is revealed that the appellate authority had enumerated W.P.(C).29813/10-B -2- all the contentions raised by the appellant and after considering such contentions it is observed that the appellant had made out a prima facie case for granting conditional stay. With respect to the conditions imposed in the impugned orders, I am of the opinion that the matter falls within the absolute discretion of the appellate authority. Merely because the condition will result in onerous liability on the assessee, an interference for modification of such condition is not at all justified. This court should restrain interfering with interim orders passed by the statutory appellate authorities, unless such orders are per se illegal and unsustainable. Going by the impugned orders in this case, it could not be said that the orders are passed without application of mind and without advertence to contentions raised in the appeal. Hence I am of the opinion that the writ petition deserves no merit. 4. However, learned counsel for the petitioner had pointed out that the time stipulated for complying with the condition is expiring within few days. Having considered W.P.(C).29813/10-B -3- facts and circumstances, while dismissing the writ petition, the petitioner is granted two weeks time from today for complying with the conditions stipulated in Exts.P6 & P7. C.K.ABDUL REHIM, JUDGE. okb