IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 10TH DECEMBER 2008 / 19TH AGRAHAYANA 1930 WP(C).No. 34158 of 2008(N) -------------------------- PETITIONER(S): -------------------- ARAKKA HAMSA, S/O.IBRAHIM, ARAKKA STORES, KATTAYAD P.O., VELLAMUNDA, MANANTHAVADY TALUK, WAYANAD DISTRICT. BY ADV. SRI.ABRAHAM MATHEW (VETTOOR) RESPONDENT(S): ---------------------- 1. STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), WAYANAD AT SULTAN BATHERY. 4. THE COMMERCIAL TAX OFFICER, MANANTHAVADY, WAYANAD DISTRICT. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.34158 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of December, 2008 JUDGMENT Petitioner challenges Ext. P11. Ext.P11 is an order passed granting stay on condition of the petitioner remitting 50% of the demand and furnishing Bank Guarantee for the balance amount. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. On a perusal of the order, it cannot be said that reasons are not given. Being an interlocutory order, it is not necessary for me to interfere under Article 226 of the Constitution. But I make it clear that I have not pronounced on the merits of the contentions of the petitioner and I leave open all the contentions of the petitioner. I also grant two weeks time from today to comply with Ext.P11 order. Subject to the same, the writ petition is dismissed. (K.M. JOSEPH, JUDGE) sb