IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 24TH MAY 2007 / 3RD JYAISHTA 1929 WP(C).No. 14529 of 2007(D) -------------------------- PETITIONER: ------------ M/S. CRESCENT TRADING COMPANY, HILL PRODUCE DEALER,KOTTACHERY, KANHANGAD, REPRESENTED BY ITS PARTNER C.P.MOHAMMED. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, ON DEPUTATION O/ OF THE ASSISTANT COMMISSIONER,(KVAT), SOPECIAL CIRCLE, KASARAGOD. 2. DEPUTY COMMISSIOENR (APPEALS), COMMERCIAL TAXES,KOZHIKODE. 3. SPECIAL DEPUTY TAHSILDAR (RR), HOSDURG. BY ADV. SHRI.MATHEW GEORGE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/05/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 14529 of 2007 ------------------------- Dated, this the 24th day of May, 2007 J U D G M E N T Since the petitioner has filed appeals against assessments, which are revised orders and having regard to the amount of tax and interest demanded, WP(C) is disposed of granting stay against recovery proceedings till disposal of the appeals on petitioner remitting 25% of the entire demand due under Exts. P1 to P6 revised assessments within a period of one month from now. The appellate authority will take up the appeals and dispose of the same within three months from the date of making payment as above. If payment is not made, entire demand can be recovered and in that case appeals will be taken up in the usual course. This WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg