IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 W.A.No.1950 of 2011 ------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).No.33581/2011-W, DATED 15.12.2011 .................... APPELLANT/PETITIONER:- -------------------------------------- M/S.KAVITHA AGENCIES, CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SRI.T.K.N.SHAJAHAN. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENTS/RESPONDENTS:- ------------------------------------------------ 1. THE COMMERCIAL TAX OFFICER, PALAKKAD - 678 001. 2. THE SALES TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 030. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD - 678 001. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 TO R4 BY GOVERNMENT PLEADER SRI.BOBY JOHN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- vku/- C.N.Ramachandran Nair & K.Vinod Chandran, JJ. -------------------------------------------------------------------- W.A.No.1950 of 2011 -------------------------------------------------------------------- Dated this, the 20th day of December, 2011 JUDGMENT C.N.Ramachandran Nair,J.: The Writ Appeal is filed against the judgment of the learned Single Judge granting time to cure the defects in the appeals filed before the Tribunal. The appellant's counsel submitted that the defect is cured by producing certified copy of the order. Naturally if the appeal is restored, the stay petition also gets restored. The learned counsel has relied on Government Order issued on 2.2.2010, clarifying rate of tax on the product “iron oxide”. According to the appellant, the dispute in the appeal is only with regard to rate of tax on red oxide covered by the notification. 2. In the circumstance, we dispose of the Writ Appeal by staying the recovery of tax due from the appellant so as to enable the appellant to move the Tribunal for stay. The stay orders issued by us shall remain in force for one month from today or till orders are issued by the Tribunal. Tribunal shall issue orders after hearing the appellant and the Department within one month from now. Sd/- C.N.Ramachandran Nair, Judge Sd/- K.Vinod Chandran, Judge. vku/-