IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 21ST JUNE 2010 / 31ST JYAISTHA 1932 WA.No. 1017 of 2010() --------------------- AGAINST THE JUDGEMENT IN WPC.16677/2010 Dated 01/06/2010 .................... APPELLANT/PETITIONER: ------------------------- C.JOB, JOB TRADERS, PERINGODE, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS/RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATTAMBI. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMEMRCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 21/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... Writ Appeal No.1017 of 2010 .................................................................... Dated this the 21st day of June, 2010. JUDGMENT Ramachandran Nair, J. Order under challenge before the learned Single Judge was a conditional interim order issued by the appellate authority directing payment of 30% of the balance tax due. The learned Single Judge did not interfere with the interim order which, in our view, is perfectly justified because the High Court should not consider the merits of the challenge against assessment raised in appeal because if the same is done, the appeal filed before statutory authority itself will become infructuous. We do not find anything unreasonable or arbitrary about the interim order passed. Consequently we dismiss the Writ Appeal. W.A. 1017/2010 2 However, we extend the time for compliance of the interim order till 30.6.2010, failing which full amount will be recovered. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms