IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 2ND SEPTEMBER 2010 / 11TH BHADRA 1932 WA.No. 1480 of 2010() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.21983/2010 .................... APPELLANT(S): APPELLANT/PETITIONER. ----------------------------------- P.T.GEORGE, PROPRIETOR, SOUTHER SUPARI COMPANY, MAIN ROAD, PAZHANJI, KUNNAMKULAM. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. THE ASSITANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. BY G.P. SRI. MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- W.A. No. 1480 of 2010 -------------------------------------------- Dated this the 2nd day of September, 2010 JUDGMENT Ramachandran Nair, J. Writ Petition was filed challenging the conditional stay order granted by the appellate authority. Learned single Judge did not interfere with the order and hence this Writ Appeal. We have heard Dr. K.B. Mohamedkutty, counsel appearing for the appellant, and Government Pleader for the respondents. We notice that the reason for the demand under challenge is disallowance of exemption on stock transfer on account of non-production of separate F forms for each month. However, the appellant got fresh set of F Forms covering each month of the transactions, and so much so, we feel a prima facie case is established for absolute stay. We therefore allow the Writ Appeal vacating the judgment of the learned single Judge and by allowing the Writ Petition by cancelling the condition for payment of 30% of the liability. However, this judgment should not be interpreted as anything talking about the merits of the case which will be considered and WA 1480 of 2010 2 decided by the appellate authority. There will be direction to the appellate authority to consider the appeal and decide the same within a period of two months from now. Appellant will produce a copy of this judgment before the appellate authority for compliance. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk WA 1480 of 2010 3