M V ABRAHAM Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WRIT Appeal is filed against judgment of the learned Single Judge wherein the single Judge declined to interfere with discretionary order of stay granted by the appellate authority. We have heard counsel appearing for the appellant and Government Pleader appearing for the respondents. We find that the demand presently raised is fixed by the officer in remand proceedings based on an earlier appellate order. Even though counsel for the appellant contended on merits of the case, particularly with regard to challenge against rate of tax, we do not think it is proper for us to consider it because if we consider the issues, the appeal before the statutory authority itself will become infructuous. The conditional stay order challenged in this court is only direction to pay 30% of the outstanding amount for one year and 40% for the other year. We do not think we can interfere with the discretionary order of stay granted by the appellate authority without considering the merits of the case, which we cannot consider as already stated. Consequently WRIT Appeal is dismissed. However, time for payment is extended till 30th of this month.