IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND APRIL 2008 / 2ND VAISAKHA 1930 WP(C).No. 13332 of 2008(K) ------------------------------------- PETITIONER: --------------------- INTEGRATED MEDICAL SYSTEMS, SNEHA NAGAR-56, ERAVIPURAM P.O., KOLLAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER SRI.M.R.SHAMEER. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN RESPONDENTS: ----------------------- 1. THE INTELLIGENCE OFFICER (I.B) COMMERCIAL TAXES, KOLLAM. 2. THE DY.COMMISSIONER (APPEALS) KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 4. THE VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. BY GOVERNMENT PLEADER (TAXES), SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------------------------- W.P(C).No.13332 OF 2008 ------------------------------------------- Dated this the 22nd day of April, 2008 JUDGMENT If the conditional stay order impugned in this writ petition is to be interfered with, this Court has to consider the merits of the case, which will render the appeal infructuous. Therefore, I decline to consider the issue. However, since the petitioner is a registered dealer, the direction to furnish security for the balance amount is dispensed with and the petitioner is granted time till 30.4.2008 to make payment of 50% ordered by the appellate authority. The writ petition is disposed of with the above direction. Sd/- C.N.RAMACHANDRAN NAIR, Judge kkb.