IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 23RD DAY OF DECEMBER 2011/2ND POUSHA 1933 WA.No. 1990 of 2011 ( ) AGAINST THE ORDER/JUDGMENT IN WPC.33845/2011 DATED 19-12-2011 APPELLANT(S)/ PETITIONER ----------------- V.K.SREE RAM MADHAVAN PROPRIETOR V.K.TRADERS KALLACHI KOZHIKODE DISTRICT. BY ADV.SRI.A.SUDHI VASUDEVAN MS.PUSHPAVATHI.K. RESPONDENT(S)/ RESPONDENTS IN WP(C) ------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT, KOZHIKODE, PIN - 673 001. 2. ASSISTANT COMMISSIONER (SPECIAL CIRCLE KVAT) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE, PIN - 673 001. 3. SALES TAX OFFICER (RECOVERY) O/o DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE, PIN - 673 001. MR.BOBBY JOHN, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 23-12-2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.VINOD CHANDRAN, JJ. .................................................................... W.A. No.1990 of 2011 .................................................................... Dated this the 23rd day of December, 2011. J U D G M E N T Ramachandran Nair, J. Heard learned counsel for the appellant and learned Government Pleader for the respondents. The judgment under challenge is one issued by the learned Single Judge declining to interfere with the conditional stay orders issued by the first appellate authority. Even though learned counsel for the appellant referred to the merits of the appeal, we do not think this Court will be justified in considering the case on merits, which has to be considered only by the appellate authority. We also do not find any ground to interfere with the conditional stay orders. However, we grant further one month's time from today to make payment in terms of the interim order. This Writ Appeal is disposed of as above. Sd/- (C.N.RAMACHANDRAN NAIR, JUDGE) Sd/- (K.VINOD CHANDRAN, JUDGE) jg