IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 WP(C).No. 26288 of 2009(E) -------------------------- PETITIONERS: -------------------- SHRI.K.M.IBRAHIMKUTTY, PROPRIETOR, M/S.SUPER FAST DISPOSABLES, MINI INDUSTRIAL ESTATE, O.K.MURI, OORAKAM, KEEZHUMURI, MALAPPURAM DISTRICT. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) OFFICE OF ASST.COMMISSIONER(AA) DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. 2. SALES TAX OFFICER, TIRURANGADI, MALAPPURAM DISTRICT. 3. THE KHADI & VILLAGE INDUSTRIES BOARD THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY. 4. THE ASSISTANT SECRETARY, KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, NEAR SARADHA SHANKARA KALYANA MANDAPAM, NURANI P.O., PALAKKAD. R1,R2 &R4 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. R3 BY ADV.SRI.K.P.HARISH, SC, KHADI BOARD. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: app/- C.K.ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P(C) No.26288 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of September, 2009 J U D G M E N T 1. The challenge in this writ petition against Ext.P7 interim order of the fourth respondent Tribunal, issued on Ext.P5(a) and P6(a) stay petitions, filed along with Ext.P5 and P6 appeals. Contention of the petitioner is that the Tribunal has failed to apply its mind and to advert to all the relevant contentions raised in the appeal and therefore Ext.P7 is not sustainable in view of the settled legal principles pertaining to passing of interim orders by the statutory appellate authorities. It is also contended that in view of the exemption which may be available to the petitioner, the conditions stipulated in the interim order is becoming unworkable and putting hardship to the petitioner. 2. On a perusal of the impugned interim order it is noticed that the contention of the petitioner regarding eligibility for exemption from payment of tax has been adverted to by the Tribunal and having found that the W.P(C) No.26288 of 2009 2 contentions of the petitioner can ultimately be decided only after considering the materials of record, the Tribunal had granted an interim stay imposing condition of payment of 50% of the disputed tax, and on furnishing security for the balance amount. It cannot be said that the interim order was passed with adverting to the contentions raised in the appeal or it is in any way improper on the grounds of non application of mind. Being the statutory appellate authority, it is within the description of the Tribunal to insist appropriate conditions in interim orders and it is not proper for this court to interfere with such orders, unless there is some patent error or irregularity noticed. 3. Under the above circumstances the writ petition is devoid of any merit and the same is accordingly dismissed. However, the time for compliance of the conditions stipulated in Ext.P7 will stand extended for a further period of two weeks from today. C.K.ABDUL REHIM JUDGE app/-