IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 23RD DECEMBER 2008 / 2ND POUSHA 1930 W.P(C).No. 38010 of 2008(Y) ----------------------------------- PETITIONER : ---------------------- M/S. ALFA DISTRIBUTORS, 19/805, MOORIYAD, CALICUT-673 002, REPRESENTED BY ITS MANAGING PARTNER, V. SUNIL KUMAR. BY ADV. SRI.A.V.MURALIDHARAN SRI.C.AJITH KUMAR RESPONDENTS : ---------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER (ADUIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (AA), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. BY SRI. MUHAMMED RAFEEQUE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. -------------------------------------------------------- W.P(C). No. 38010 of 2008 ------------------------------------------- Dated this the 23th day of December, 2008 JUDGMENT Having heard learned counsel for the petitioner and the learned counsel for the State and having perused Exhibit P2 memorandum of appeal and also Exhibit P1 assessment order, it is directed that pending Exhibit P2 appeal, recovery on the basis of Exhibit P1 will stand suspended, if the petitioner remits an amount of Rs.50,000/- within three weeks. If any such amount is remitted, the appellate authority will consider Exhibit P2 appeal expeditiously and dispose it of within an outer limit of three months since the petitioner states that the necessary certificate from the Chartered Accountant is available with him though it could not be produced before the assessing officer. THOTTATHIL B. RADHAKRISHNAN, JUDGE scm