IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 23RD JULY 2007 / 1ST SRAVANA 1929 WP(C).No. 22484 of 2007(B) -------------------------- PETITIONER: ------------ JOE MATHEW, SOUTHERN LATEX PRODUCTS, KALLISSERY, CHENGANNUR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, CHENGANNUR. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. DEPUTY TAHSILDAR(RR), TALUK OFFICER, CHENGANNUR. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 22484 of 2007 --------------------------------- Dated, this the 23rd day of July, 2007 J U D G M E N T Since petitioner has filed appeals against sales tax assessments for the years 2002-03 to 2004-05, there will be stay against Ext.P12 recovery proceedings till disposal of the appeals on petitioner remitting 50% of the demand within one month from now. The appellate authority is directed to take up the appeals out of turn 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 during pendency of appeals and in that case, appeals will be disposed of in the usual course. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg