IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 25TH OCTOBER 2011 / 3RD KARTHIKA 1933 WA.No. 1592 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.29592/2009 Dated 18/10/2011 .................... APPELLANT(S): / PETITIONER -------------- M/S.PRINCE GEM & JEWELLERY PVT. LTD., 40/8355, CONVENT ROAD, NEAR MARTHOMA CHURCH, COCHIN - 682 035 REPRESENTED BY ITS MANAGING DIRECTOR MR.PRINCESON JOSE BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): / RESPONDENT --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN, THIRUVANANTHAPURAM, PIN - 695 001. 3. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-III, ERNAKULAM, PIN - 682 013. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, 2ND FLOOR, CIVIL STATION, KAKKANAD, KOCHI - 682 030. 5. THE BRANCH MANAGER, STATE BANK OF INDIA, M.G.ROAD, ERNAKULAM, PIN - 682 016. BY MR.P.V.SURENDRANATH MR.GEORAGE MECHERIL, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag.CJ. & P.S.GOPINATHAN, J. .................................................................... W.A. No.1592 of 2011 .................................................................... Dated this the 25th day of October, 2011. J U D G M E N T Ramachandran Nair, Ag.CJ. This Writ Appeal is filed against the interim order issued by the learned Single Judge granting stay on condition of furnishing Bank guarantee for the amount due from the appellant. Obviously, when the Court considers the validity of the orders, it should ensure recovery in the event the appellant's claim is rejected. So much so, we do not find any ground to interfere with the interim order directing furnishing of Bank guarantee for the amount due from the appellant as condition for stay. Consequently, this Writ Appeal is dismissed. (C.N.RAMACHANDRAN NAIR, ACTING CHIEF JUSTICE) (P.S.GOPINATHAN, JUDGE) jg