IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WA.No. 1877 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.31148/2011 Dated 23/11/2011 .................... APPELLANT/PETITIONER: -------------- M/S. AYURJANA AYURVEDIC PHARMACY, KOTTIYODE, CHIRAKKALPADI, THRIKKALOOR P.O., PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER SHAHUL HAMEED BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS/RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, MANNARKKAD, 678 582 2. ASST. COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 007 3. INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001 BY GOVERNMENT PLEADER SRI BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jma C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ---------------------------------------------------- W.ANo. 1877 of 2011 ---------------------------------------------------- Dated this the 9th day of December, 2011 J U D G M E N T C.N. Ramachandran Nair , J Heard the learned counsel for the appellant and the Special Government Pleader for the respondent. The order under challenge before the learned Single Judge wasa conditional stay order directing payment of 40% of the disputed tax due from the appellant. Learned Single Judge declined to modify stay order and consequently this writ appeal is before us. Even though the counsel for the appellant argued on merits of the case, we do not think this court should consider the challenge against the impugned order because if this is done, the appeal itself would become infructuous. Consequently, we decline to interfere with the conditional stay order confirmed by the learned Single Judge. However, appellant is granted one month's time from today to make payment in terms of the interim order. The appeal will be heard only after making payment as above. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN (Judge) jma //True copy// P.A to Judge