IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 19TH AUGUST 2008 / 28TH SRAVANA 1930 WA.No.1554 of 2008 ----------------------------------- AGAINST THE JUDGEMENT IN WPC.18255/2008 Dated 03/07/2008 .................... APPELLANT: PETITIONER: ------------------------------------- K.J. JOY, SIGN ERA, NEAR KANIYAMPUZHA BRIDGE, EROOR.P.O, VYTTILA, ERNAKULAM DISTRICT. BY ADVS. SRI.VIJAYAN. K.U. & SRI.K.N.SREEKUMARAN RESPONDENTS: RESPONDENTS: ----------------------------------------------- 1. COMMERCIAL TAX OFFICER (WC), O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, PIN - 682 015. 2. COMMERCIAL TAX OFFICER (AA), O/O THE DEPUTY COMMISSIONER (AA), COMMERCIAL TAXES, ERNAKULAM, PIN - 682 025. 3. DEPUTY COMMISSIIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN - 682 015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD, KOCHI-682 031. 5. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.1554 of 2008 ---------------------------------------------- Dated, this the 19th day of August, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.18255 of 2008 dated 3rd July, 2008. 2. The appellant/petitioner was before this Court challenging Exts.P9 and P10 orders passed by the first appellate authority. 3. The learned Single Judge has disposed of the writ petition, and, in that has directed the appellant/petitioner to comply with the orders and directions issued by the first appellate authority within one month from the date of the order. 4. Aggrieved by the said order of the learned Single Judge, the appellant/petitioner is before us in this appeal. 5. We have carefully perused the orders passed by the first appellate authority. The orders so passed does not contain any reason whatsoever. An order which does not speak for itself is no order in the eye of law. Therefore, it is difficult for us to sustain the orders passed by the first appellate authority. Therefore, without going into the other details of the case, we dispose of the writ appeal as under: W.A.No.1554 of 2008 -2- Order i). The appellant shall appear before the first appellate authority on 25th August, 2008 and will argue his applications filed on 17-03-2008 and 28-02-2008, without seeking any adjournment whatsoever. ii). The first appellate authority will consider afresh the applications filed by the petitioner dated 17-3-2008 and 28-02-2008, and then pass a speaking order. iii). Any amount paid by the petitioner during the pendency of this appeal pursuant to the interim order passed by the first appellate authority will continue to remain with the department till a fresh order is passed by the first appellate authority. iv). The first appellate authority is directed to complete the proceedings as expeditiously as possible and at any rate within three weeks from today. v). The learned Government Advocate is directed to communicate the orders passed by us to the first appellate authority forthwith. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS