Shajudeen E.A. vs The Commercial Tax Officer, The Deputy Commissioner, Commercial Taxes, The Deputy Tahsildar Revenue Recovery and N.J. Thomas and Co.

J. Chelameswar, C.J.—The instant appeal is preferred by the writ Petitioner in W.P.(C) No. 24592 of 2007, aggrieved by a conditional interim order granted in his favour.

The writ petition itself is filed aggrieved by an order imposing penalty under the Kerala General Sales Tax Act. By the order under appeal a learned Judge of this Court stayed the recovery of the penalty pursuant to the impugned order, subject to the condition that the Appellant/writ Petitioner pays Rs. 2 lakhs within a period of one month from the date of the order, i.e., 14.08.2007. In other words, the recovery of the penalty is stalled by the Appellant for a period of 4 years.

In the circumstances, we do not see any reason to continue the interim order granted during the pendency of this appeal on 24.09.2007 nor we do not find any reason to keep the appeal pending. The appeal and I.A. No. 177 of 2011 are dismissed. Goes without saying that the interim order dated 24.09.2007 stand vacated. The registry is directed to post W.P. (C) No. 24592 of 2007 for hearing before appropriate Bench immediately after summer vacation.