IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 10656 of 2008(R) -------------------------- PETITIONER: ------------ M/S.KALADY STEELS, IRON & STEEL AND CEMENT, KALADY P.O. REPRESENTED BY ITS MANAGING PARTNER P.S.EPHREM BY ADV. SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (AA). DEPARTMENT OF COMMERCIAL TAXES MATTANCHERY, ERNAKULAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERICIAL TAXES, ERNAKULAM, KOCHI -30 BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 10656 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against KVAT assessment for the year 2005-06, there will be stay against Ext.P4 recovery proceedings till disposal of the appeal on petitioner remitting Rs.50,000/- within three weeks 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 payemnt as above. If payment is not made, entire demand can be recovered during pendency of the appeal and in that case, appeal will be disposed of in the usual course. Petitioner's application for refund will be considered and orders will be passed by the Assessing Officer within a period of one month from the date of production of a copy of this judgment. Other issues raised in the writ petition are left open. (C.N.RAMACHANDRAN NAIR, JUDGE) jg