IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY FRIDAY, THE 4TH MARCH 2011 / 13TH PHALGUNA 1932 WA.No. 312 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.33360/2010 Dated 08/11/2010 .................... APPELLANT(S): PETITIONER ------------------------ P.K. VIJAYA, AKHIL FURNITURE WORKS, NOOLVALLY, CHEMBUCHIRA, THRISSUR - 680 684. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): RESPONDENTS -------------------------- 1. COMMERCIAL TAX OFFICER-I, COMMERCIAL TAX OFFICE, IRINJALAKUDA, PIN - 680 121. 2. DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, IRINJALAKUDA, PIN - 680 121. 3. DEPUTY COMMISSIONER (APPEALS), (ON DEPUTATION), COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 015. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P.SRI. SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & BHABANI PRASAD RAY, JJ. -------------------------------------------- W.A. No. 312 of 2011 -------------------------------------------- Dated this the 4th day of March, 2011 JUDGMENT Ramachandran Nair, J. The judgment under challenge is the one issued by the learned single Judge modifying the conditional stay order passed by the appellate authority directing payment of fifty per cent of the disputed tax as condition for stay. The assessment under challenge before the first appellate authority is a second round assessment completed after one round of remand by the Tribunal. Even though appellant's counsel argued on merits of the case, we do not think it is within our powers to hear the matter on merits because if we do this exercise and modify the stay order, giving reasons therefor, then appeal pending before the first appellate authority itself will become infructuous. We therefore do not find any ground to interfere with the conditional stay order issued by the first appellate authority. Accordingly Writ Appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. kk (BHABANI PRASAD RAY) Judge. 2