IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 WA.No. 751 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.5021/2011 Dated 04/03/2011 .................... APPELLANT(S): / PETITIONER -------------- K.K.PURUSHOTHAMAN, GREEN POINT INTERIORS, ENGANDIYOOR - 680 615. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): / RESPONDENTS --------------- 1. THE COMMERCIAL TAX OFFICER-1, DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD - 680 506. 2. THE DEPUTY COMMERCIAL (APPEALS) ERNAKULAM - 682 031. 3. THE INSPECTING ASSISTANT COMMISSIONER, IRINJALAKUDA - 680 121. BY MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- W.A.No.751 of 2011 --------------------------------- Dated, this the 14th day of June, 2011 J U D G M E N T Ramachandran Nair, J. Heard learned counsel for the appellant and learned Government Pleader for the respondents. This Writ Appeal is filed against the judgment of the learned Single Judge modifying the conditional stay order issued by the appellate authority. In the normal course, we should not interfere with the same because without going into the merits of the case this Court will not be able to modify conditional stay orders and if merits are gone into, the statutory appeal itself will become infructuous. However the peculiar feature of this case is that estimated turnover is assessed at 12% which is the rate applicable to timber, whereas the appellant is engaged in manufacturing and sale of furniture, which according to them, is Khadi products entitled W.A.No.751/2011 -2- to concessional rate of 4%. Learned Government Pleader submitted that this issue also requires examination by the appellate authority. While we agree with the contentions of the learned Government Pleader, we feel having regard to the contentions raised, which include issue of statutory declarations by the appellant's estranged employee, we allow the Writ Appeal in part by modifying the judgment of the learned Single Judge limiting the payment as condition for stay to Rs.5,00,000/- (Rupees five lakhs only), which should be paid within one month from today. The conditional stay order granted by the appellate authority will stand modified as above. This Writ Appeal is allowed in part as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg