IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 33326 of 2005(P) -------------------------- PETITIONER: ------------ FAZLUL NIYAZ, PULLIKKAL HOUSE, KANNAMPALLI PARAMBA, P.O. KALLAI, KOZHIKODE-3. BY ADV. SRI.R.RAMADAS RESPONDENTS: ------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, TRIVANDRUM. 2. THE SALES TAX APPELLATE TRIBUNAL ADDL.BENCH, KOZHIKODE. 3. THE APPELLATE ASSISTANT COMMISSIONER COMMERCIAL TAXES, KOZHIKODE. 4. THE ADDL.SALES TAX OFFICER II, II CIRCLE, KOZHIKODE. 5. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. BY G.P. SMT. SMITHA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER DATED 27.3.2004 ISSUED BY THE FOURTH RESPONDENT. EXT.P2 TRUE COPY OF THE ORDER IN STA NO. 609 OF 2004 EXT.P3 TRUE COPY OF THE ORDER DATED 29.3.2005 EXT.P4 TRUE COPY OF THE APPEAL DATED 16.8.2005 ALONG WITH A PETITION TO CONDONE THE DELAY AND A PETITION TO ADVANCE THE HEARING BEFORE THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 15.7.2005 FROM THE 5TH RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO.33326 OF 2005 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Since W.P. was filed after filing of appeal against sales tax assessment, W.P. is disposed of directing the appellate authority to dispose of the appeal, if not already disposed of, within two months from the date of production of a copy of this judgment. Petitioner will produce a copy of this judgment before the Deputy Commissioner of commercial Taxes who has jurisdiction to hear and decide the appeal originally filed before the third respondent. Recovery proceedings for recovery of balance arrears will remain stayed for three months from today, and thereafter recovery will be based on orders in appeal. (C.N. RAMACHANDRAN NAIR) Judge kk 2