IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR WEDNESDAY, THE 21ST MARCH 2007 / 30TH PHALGUNA 1928 WP(C).No. 9700 of 2007(D) --------------------------------- PETITIONER: ------------------ M/S.SILK CITY, CITY CENTRE, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, T.ABOOBACKER. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ---------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR, J. ------------------------------- W.P.(C).No.9700 of 2007-D --------------------------------- Dated this the 21st day of March, 2007 JUDGMENT The return filed by the petitioner has been rejected and best of judgment assessment has been made as per Ext.P1 for the year 2001-2002. The petitioner filed Ext.P2 appeal before the second respondent and also moved a stay application along with the appeal. The stay application has been considered by the second respondent and Ext. P5 order has been passed calling upon the petitioner to pay 50% of the balance tax due and for the remaining amount it was directed to furnish security. The petitioner attacks the said order as one passed mechanically. The additions were made without any justification and if those unjustified additions are excluded the tax liability will come down, it is submitted. 2. I heard the learned Government Pleader for the respondents also. 3. This Court interfere with an interim order only on very limited grounds. I feel that no ground has been made warranting interference to Ext.P5 order. The contentions raised are matters which could be considered by the appellate authority. I think it is not proper for this Court to consider those contentions, on merits, for the purpose of judicial review of interim order. In the result, the Writ Petition fails, and it is dismissed. K.BALAKRISHNAN NAIR, JUDGE. MS