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 FRIDAY, THE 17TH OCTOBER 2008 / 25TH ASWINA 1930 W.A.No.2066 of 2008 ----------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.27782/2008-G, DATED 25/09/2008 .................... APPELLANT/PETITIONER:- ---------------------------------------- K.J.JOY, SIGN ERA, NEAR KNIYAMPUZHA BRIDGE, EROOR P.O., VYTTILA, ERNAKULAM DISTRICT. BY ADV. 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 COMMISSIONER (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 17/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. ---------------------------------------------- W.A.No.2066 of 2008 ---------------------------------------------- Dated, this the 17th October, 2008 JUDGMENT H.L.Dattu,C.J. This is a second round of litigation by the appellant before this Court. On an earlier occasion, this Court, in W.A.No.1554 of 2008, by its orders dated 19.8.2008, had set aside the orders passed by the first appellate authority on the application filed by the appellant and, thereafter, had directed the first appellate authority to reconsider the application and pass appropriate orders, in accordance with law. (2) After disposal of the Writ Appeal, the first appellate authority has considered once over again the application filed by the appellant along with the memorandum of appeal for grant of interim relief. The first appellate authority, in his order dated 1.9.2008, after giving appropriate reasons, has stayed the orders of assessment passed by the assessing authority for the assessment years 2005-06 and 2007-08, subject to the condition, that, the appellant deposits 40% of the balance amount due and furnishes security for the balance amount to the satisfaction of the assessing authority within a period of two weeks from the date of the order. (3) It is the correctness or otherwise of the aforesaid order was the subject matter of W.P.(C).No.27782 of 2008. The learned Single W.A.No.2066 of 2008 - 2 - Judge, by his orders dated 25.09.2008, has, in our opinion, rightly rejected the writ petition. That is how the petitioner in the writ petition is before us in this appeal. (4) As usual, Sri.K.U.Vijayan, learned counsel appearing for the appellant, would submit, that, the order passed by the first appellate authority is a non-speaking order and, therefore, this Court should interfere with the aforesaid order passed by the first appellate authority. (5) The first appellate authority, while considering the application filed by the appellant/petitioner for grant of interim relief, has stated as under: “The above grounds of application are only of a general nature. The main grounds raised in appeal are that the decision in Kone Elevators (India) Ltd. Relied by the Audit Officer was not applicable to the petitioner and the work of the appellant is in the nature of a composite contract. Audit Officer treated the transfer of sign boards as a transfer in the form of goods. The work order and invoice copy prima facie supports the stand of the revenue”. (6) We have carefully considered the reasons assigned by the appellate authority. In our opinion, the first appellate authority, while considering the application filed by the appellant for interim relief, has assigned reasons. Those reasons assigned by the first appellant authority, in our opinion, cannot be said to be arbitrary or unreasonable. W.A.No.2066 of 2008 - 3 - (7) In the above view of the matter, while confirming the orders passed by the learned Single Judge in the writ petition, this Writ Appeal is rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-