SOUDAMINI SIVADAS Vs. STATE OF KERALA

JUDGEMENT

(1.) This I.A. has been filed by the appellant with a prayer to extend the operation of the interim stay order passed by this Court on 08/04/2014 for a period of four weeks. The dispute in this writ appeal related to the rate of tax applicable to industrial margarine. After hearing the parties, by judgment rendered on 10th of October, 2014, this Court dismissed the writ appeal and held that the rate of tax applicable is 12.5%. In this I.A., the appellant seeks extension of the interim order dated 08/04/2014 passed during the pendency of the writ appeal by a period of four weeks, in order to prevent the respondents from recovering the tax that is due from them. According to the learned Senior Counsel for the appellant, they were compelled to make such a prayer in view of the fact that on account of the Diwali holidays, the Apex Court is closed till 26th of October, 2014 and hence, they are prevented from moving Special Leave Petition against the judgment

(2.) While it may be true that on account of the closure of the Apex Court on account of the intervening holidays, the appellant is prevented from moving an SLP against the judgment of this Court, the question to be considered is whether an order of stay can be passed by this Court after having dismissed the writ appeal on merits.

(3.) In our view, the answer to the question has to be in the negative in the light of the principles laid down by the Apex Court in Kalabharati Advertising v. Hemant Vimalnath Narichania and Others, 2010 AIR(SC) 3745 and Hema Mishra v. State of Uttar Pradesh and Others, 2014 AIR(SC) 1066 In Kalabharati Advertising's case , the Apex Court has held thus in para 22;