IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 2ND JANUARY 2008 / 12TH POUSHA 1929 WA.No. 6 of 2008 ----------------------------- AGAINST THE JUDGEMENT IN WPC.36849/2007 Dated 13/12/2007 APPELLANT: PETITIONER: ------------------------------------- M/S. GENERAL MOTORS, 34/1845 A, EDAPPALLY, KOCHI-682 024, REPRESENTED BY ITS PROPRIETRESS MEENAKSHI MARIAPPAN. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: RESPONDENTS: ----------------------------------------------- 1. THE SALES TAX OFFICER, I-CIRCLE, KALAMASSERY. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & K.M.JOSEPH, J. ------------------------------------------------------ W.A.No.6 of 2008 ------------------------------------------------------- Dated, this the 2nd day of January, 2008 JUDGMENT H.L.Dattu, C.J. Aggrieved by the orders of assessment passed for the assessment years 2002-2003 to 2004-2005, the assessee was before the first appellate authority in S.T.A.Nos.1683 of 2007, 1684 of 2007 and 1685 of 2007. Along with the appeals, the petitioner had also filed interlocutory applications for grant of unconditional interim order. (2). The first appellate authority, after hearing the learned counsel for the assessee and after going through the records, by its order dated 13-11-2007 has come to the conclusion that the assessee should be asked to pay a sum of Rs.1,00,000/- for each assessment year, pending disposal of the appeals. The interim order so granted by the first appellate authority was the subject matter of the writ petition. (3). In fiscal legislation, time and again the Apex Court has observed that unconditional interim orders should not be granted by the Court. In the instant case, the first appellate authority, after considering the case of the petitioner has come to the conclusion that the petitioner is not entitled for an unconditional interim order. The order so passed by the first appellate authority can be interfered by this Court only if it is arbitrary or perverse. We do not see any arbitrariness or perversity in the order so passed by the first appellate authority. Therefore, the writ appeal requires to W.A.No.6 of 2008 -2- be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.M.JOSEPH) JUDGE MS