IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.PADMANABHAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 W.A.No.915 of 2008 --------------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.9439/2008 DATED 19/03/2008 .................... APPELLANT/PETITIONER:- -------------------------------------- M/S.ARJUNA NATURAL EXTRACTS (P) LTD., BANK ROAD, ALWAYE, REPRESENTED BY ITS MANAGING DIRECTOR, MR.P.J.KUNJACHEN. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS/RESPONDENTS:- ------------------------------------------------ 1. THE ASST. COMMISSIONER (ASSMT.), SPECIAL CIRCLE (PRODUCE), MATTANCHERRY. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- H.L.DATTU, C.J. & K.PADMANABHAN NAIR, J. ------------------------------------------ W.A.No.915 of 2008 ------------------------------------------ Dated, this the 11th day of April, 2008 JUDGMENT H.L.Dattu, C.J. Aggrieved by the orders passed by the learned Single Judge in W.P.(C) No.9439 of 2008 dated 19th March, 2008 petitioner in the writ petition has presented this writ appeal. 2. The petitioner is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963. Assessment for the assessment year 2000-01 is completed by the assessing authority. After completion of the assessment proceedings, the assessing authority has issued a demand notice. 3. Aggrieved by the quantification of the tax liability for the assessment year 2000-01 and the demand issued pursuant thereto, the assessee has preferred first appeal before the first appellate authority. Along with the appeal he has also filed an application for grant of an interim order. 4. The first appellate authority after consideration of the case pleaded by the assessee in the application filed, has come to the conclusion that the assessee has made out a prima facie case for grant of a conditional interim order and having come to that conclusion has put the petitioner on terms by directing him to pay fifty per cent of the disputed tax and to furnish security for the balance of amount to the satisfaction of the assessing authority on or before 25.3.2008. 5. aggrieved by the discretionary order so passed by the first appellate authority, the assessee was before this Court in W.P.(C) No.9439 of 2008. The learned Single Judge, in our opinion, has rightly rejected the writ petition and W.A.No.915 of 2008 2 further taking into consideration the plea of the assessee has permitted him to pay fifty per cent of the disputed tax in two easy instalments. Even that beneficial order so passed by the learned Single Judge is the subject matter of this writ appeal. 6. We have carefully perused the orders passed by the first appellate authority and also the orders passed by the learned Single Judge. Having gone through those orders we are of the firm opinion that neither the first appellate authority nor the learned Single Judge of this Court has committed any error whatsoever which would call for our interference in this appeal. Therefore, the writ appeal requires to be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.PADMANABHAN NAIR) JUDGE vns