IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 10TH MARCH 2011 / 19TH PHALGUNA 1932 WA.No. 2321 of 2007 --------------------- AGAINST THE ORDER IN WPC.24592/2007 DATED 14/08/2007 .................... APPELLANT/PETITIONER: --------------------------- SHAJUDEEN E.A,REHMATH MANZIL,KANJIRAPALY KOTTAYAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS/RESPONDENTS: ----------------------------------- 1. THE COMMERCIAL TAX OFFICER-1,PONKUNNAM. 2. THE DEPUTY COMMISSIONER,COMMERCIAL TAXES KOTTAYAM. 3. THE DEPUTY TAHSILDAR REVENUE RECOVERY KANJIRAPALLY. 4. N.J.THOMAS AND CO. KOTTAYAM. R1 TO R3 BY GOVT. PLEADER, SRI. K.P. PRADEEP. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 10/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.Chelameswar, C.J. & Antony Dominic, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No. 2321 OF 2007 and I.A. No. 177 of 2011 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of March, 2011 JUDGMENT J.Chelameswar, C.J. The instant appeal is preferred by the writ petitioner in W.P.(C) No.24592 of 2007, aggrieved by a conditional interim order granted in his favour. 2. The writ petition itself is filed aggrieved by an order imposing penalty under the Kerala General Sales Tax Act. By the order under appeal a learned Judge of this Court stayed the recovery of the penalty pursuant to the impugned order, subject to the condition that the appellant/writ petitioner pays `2 lakhs within a period of one month from the date of the order, i.e., 14.08.2007. In other words, the recovery of the penalty is stalled by the appellant for a period of 4 years. 3. In the circumstances, we do not see any reason to continue the interim order granted during the pendency of this appeal on 24.09.2007 nor we do not find any reason to WA No. 2321 of 2007 -:2:- keep the appeal pending. The appeal and I.A. No. 177 of 2011 are dismissed. Goes without saying that the interim order dated 24.09.2007 stand vacated. The registry is directed to post W.P. (C) No. 24592 of 2007 for hearing before appropriate Bench immediately after summer vacation. J.Chelameswar, Chief Justice. Antony Dominic, Judge. ttb