IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 23RD SEPTEMBER 2008 / 1ST ASWINA 1930 WP(C).No. 28202 of 2008(G) -------------------------- PETITIONER: ------------------ M/S.SOLAR CASHEW, REPRESENTED BY ITS PROPRIETOR, CUTCHERY WARD, KOLLAM. BY ADV. SRI.V.CHITAMBARESH (SR.) SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU RESPONDENTS: --------------------- 1. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 3. THE ASSISTANT COMMISSIONER, (ASSMT), SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.28202 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of September, 2008 JUDGMENT Heard learned counsel for the petitioner and the learned Government Pleader. The writ petition is disposed of permitting the petitioner to move an application for stay in Ext.P8 appeal and it is directed that if the petitioner prefers an application for stay within one week from today, the first respondent will consider the same and take a decision thereon in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. Till such time as a decision is taken, recovery proceedings will be kept in abeyance. It is open to the petitioner to rely on the decision of this court reported in United Timber and Cashew Products (P) Ltd. v. STO, Cannanore (1971 KLT 316) in support of its contention that there was no admitted tax remaining to be paid for maintaining the appeal and the dismissal of the first appeal vide Ext.P7 order is illegal. Petitioner will produce a copy of this judgment before the second respondent as soon as it is received. (K.M. JOSEPH, JUDGE) sb