IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 27267 of 2008(U) -------------------------- PETITIONER: ------------------ ARAKKA HAMSA, S/O. IBRAHIM, ARAKKA STORES, KATTAYAD.P.O, VELLAMUNDA, MANANTHAWADY TALUK, WAYANAD DISTRICT. BY ADV. SRI.ABRAHAM MATHEW (VETTOOR) RESPONDENTS: ---------------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER (ADUIT ASSESSMENT), WAYANAD AT SULTHANBATHERY. 4. THE COMMERCIAL TAX OFFICER, MANANTHAWADY, WAYANAD DISTRICT. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 27267 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of September, 2008 JUDGMENT Petitioner challenges Ext.P4 order of assessment. Petitioner also challenges Ext.P9, which is an order passed by the appellate authority granting stay on condition of payment of 50% of the amount demanded. 2. Heard learned counsel for the petitioner and the learned Government Pleader. 3. As far as the challenge to Ext.P4 is concerned, the petitioner has already approached the appellate authority. A perusal of Ext.P9 would show that there is absolutely no reasoning given. Learned Government Pleader is unable to sustain the order. In such circumstances, Ext.P9 is quashed and the writ petition is disposed of directing the second respondent to consider and take a decision on the application for stay filed by the petitioner in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. Till such time as a decision is taken, recovery pursuant to Ext.P4 will be kept in abeyance. (K.M. JOSEPH, JUDGE) sb