IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH APRIL 2011 / 16TH CHAITHRA 1933 WP(C).No. 10133 of 2011(N) --------------------------------------- PETITIONER: ------------------- CHATTAYIL STORES, MARKET P.O., MUVATTUPUZHA, REPRESENTED BY ITS PROPRIETOR, K.K.BASHEER. BY ADVS. SRI.P.RADHAKRISHNAN, SRI.MADHU RADHAKRISHNAN. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER-I, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR, PIN – 683 542. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM, PIN – 682 015. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10133 of 2011 --------------------------------- Dated this the 6th day of April, 2011 JUDGMENT Challenge in this writ petition is against Ext.P10 interim order passed by the 2nd respondent appellate authority, while disposing a stay petition filed along with the appeal. It is evident from Ext.P10 that, eventhough the appellate authority had illustrated the contentions raised, no proper application of mind regarding merits of such contention is reflected. Further it is evident that the appellate authority has not mentioned any specific reasoning for imposing the condition. Going by the tenure of the order impugned, I am of the opinion that a proper application of mind and proper advertence to the contentions raised is not reflected therein. Hence I am of the view that Ext.P10 order is unsustainable in the eye of law. 2. Under the above circumstances, Ext.P10 is hereby quashed. The 2nd respondent appellate authority is directed to pass fresh orders on the stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at WP(C) .10133/2011 2 any rate, within a period of one month from the date of receipt of a copy of this judgment. 3. Till such time fresh orders are passed on the stay petition as directed above, recovery of the amounts in dispute pertaining to the appeal shall be kept in abeyance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .10133/2011 3