IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 12672 of 2008(H) -------------------------- PETITIONER: ------------ M/S. POLAR INDUSTRIES LIMITED, 43/390 A POWER HOUSE EXTENSION ROAD, ERNAKULAM, KOCHI-18 REPRESENTED BY ITS BRANCH MANAGER ROY THOMAS. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENTS: ------------- 1. THE ASST. COMMISSIONER (AA) O/O. THE DEPUTY COMMISSIONER (AA) COMMERCIAL TAXES, ERNAKULAM 682015 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 682 015 3. THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-30. BY SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12672 of 2008 --------------------------------- Dated, this the 10th day of April, 2008 J U D G M E N T Since petitioner has filed appeal against KVAT assessment for the year 2005-06, this writ petiiton is disposed of granting stay against recovery proceedings till disposal of the appeal on petitioner remitting one-third of the demand within one month from now. The appellate authority is directed to take up the appeal out of turn and dispose of the same within a period of three months from the date of making payment as above. If payment is not made as above, entire demand will be recovered during pendency of the appeal, and in that case, appeal will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg