IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND JUNE 2007 / 1ST ASHADHA 1929 WP(C).No. 19203 of 2007(J) -------------------------- PETITIONER: ------------ MRS. SOBHA RAJU, PROPRIETRIX, PAPER PACKS, OLARIKKARA, TRICHUR. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, THRISSUR. 2. DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, TRIVANDRUM. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, TRICHUR. 4. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. -------------------------- W.P.(C)No.19203 of 2007 -------------------------- Dated this the 22nd day of June, 2007 J U D G M E N T Since petitioner has filed appeal against Sales Tax Assessment for the year 2004-05, there will be stay against recovery proceedings till disposal of the appeal on petitioner remitting 1/3rd of the demand within one month from now. The appellate authority is directed to take up the appeal and dispose of the same within three months from the date of making payment as above. If the payment is not made as above, entire amount can be recovered from the petitioner during pendency of the appeal and in that case appeal will be taken up in the usual course. The writ petition is disposed of as above. C.N.RAMACHANDRAN NAIR, JUDGE ma