IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND MAY 2009 / 1ST JYAISHTA 1931 WP(C).No. 13864 of 2009(C) -------------------------- PETITIONER: --------------- M/S.JIFFY LUBE WORLD,TIRUR,MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER,ASHIF KANDATH. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT) MALAPPURAM AT MANJERI. 2. DEPUTY COMMISSIONER(APPEALS),COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER MR. C..K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 13864 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of May, 2009 JUDGMENT The petitioner is challenging Ext.P4 interim order stated as passed by the second respondent in quite a mechanical manner and without any regard to the actual facts and circumstance. It is pointed out that the impugned order is not at all a 'speaking order' and that the concerned authority is bound to pass appropriate orders specifying the reasons thereon, even in the case of interlocutory applications, so as to reflect the application of mind as observed by a Division Bench of this Court in 2008 (3) KLT 805 (Supreme Electrical Engg. (P) Ltd. Vs. Commercial Tax Officer holding that 'Tailor-made' orders can not be passed in any circumstances. 2. In the above facts and circumstances, Ext.P4 order impugned in the present Writ Petition, being not a 'speaking order', is set aside and the second respondent is directed to consider the matter afresh and pass appropriate orders on Ext.P3 interlocutory application preferred by the petitioner during the pendancy of Ext.P2. Orders in this regard shall be passed as expeditiously as possible, at any rate within a period of 3 weeks. It is also made clear that till such time, Ext.P1 shall not be enforced by the authorities concerned. P. R. RAMACHANDRA MENON, JUDGE kmd