JUDGMENT C. N. Ramachandran Nair : Heard the learned counsel for the appellant and the Government Pleader for the respondents. The question raised is whether tax at compounded rate is payable by the appellant only for the part of the year or for the whole year. Following two Division Bench decisions of this Court, the learned Single Judge held that there is no partial compounding for an year and the compounding provided in the statute is for the year as a whole. So much so, we find no merit in the writ appeal. Consequently, the same is dismissed.