Once a writ petition or appeal is dismissed, there cannot be any interim order which will remain in force for any period thereafter.

ANTONY DOMINIC, J.

1. This IA 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.

2. 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 IA, 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.

3. 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 at 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.

4. In our view, the answer to the question has to be in the negative in the light the principles laid down by the Apex Court in Kalabharati Advertising v. Hemant Vimalnath Narichania and Others (2010 KHC 4641 : 2010 (9) SCC 437 : 2010 (3) KLT 986 : AIR 2010 SC 3745)and Hema Mishra v. State of Uttar Pradesh and Others (2014 KHC 4026 : 2014 (4) SCC 453 : 2014 (1) KHC SN 5 :2014 (1) KLD 158 :2014 (1) KLT SN 52 : 2014 CriLJ 1107 : AIR 2014 SC 1066) in Kalabharati Advertising's case (supra), the Apex Court has held thus in para 22;

"22. Court-cannot be used only for interim relief: It is a settled legal proposition that the forum of the writ Court cannot be used for the purpose of giving interim relief as the only and the final relief to any litigant. If the Court comes to the conclusion that the matter I requires adjudication by some other appropriate forum and relegates the said party to that forum, it should not grant any interim relief in favour of such a litigant for an interregnum I period till the said party approaches the alternative forum and obtains interim relief, (vide: State of , AIR 1952 SC 12: Amarsarjit Singh v. State of Punjab, AIR 1962 SC 1305; State of Orissa v. Ram Chandra Dev, AIR 1964 SC 685; State of Bihar v. Rambalak Singh "Balak" and Others, AIR 1966 SC 1441; and Premier Automobiles Ltd. v. Kamlakar Shantaram Wadke and Others, AIR 1975 SC 2238)."

5. In para 22 of the judgment in Hema Mishra's case (supra) referring to the judgment instate of State of Orissa v. Madan Gopal Rungta, (1952 KHC 289: AIR 1952 SC 12: 1952 SCR 28: 1951 (2) MLJ 645),the Apex Court has held thus;

"22.I am also faced with the situation that on dismissal of the writ by the High Court under Article 226 of the Constitution of India, while examining the challenge for quashing the FIR or a charge-sheet whether the High Court could grant further, relief against arrest for a specific period or till the completion of the trial. This Court in State of Orissa v. Madan Gopal Rungta, while dealing with the scope of Article 226 of the Constitution held as follows; (Air p. 14, para 6.)

"6 Article 226 cannot be used for the purpose of giving interim, relief as the only and final relief on the application as the High Court has purported to do. The directions have been given here only to circumvent the provisions of Section 80 of the Civil Procedure Code, and.... that is not within the scope of Article 226. An interim relief can be granted only in aid of and as ancillary to the main relief which may be available to the party on final determination of his rights in a suit or proceeding. If the Court was of the opinion that there was no other convenient or adequate rem