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. 10229 of 2008(P) -------------------------- PETITIONER: ------------ R. VELAYUDHAN NAIR, RESIDING AT VIII/296, AMRITHA KRIPA, NORTH ARYAD P.O., KOMALAPURAM, ALAPPUZHA. BY ADV. SRI.T.K.RAJESHKUMAR RESPONDENTS: ------------- 1. SALES TAX OFFICER, 1ST CIRCLE, TRIPUNITHURA, KOCHI-682301. 2. DEPUTY TAHSILDAR (RR), AMBALAPPUZHA. 3. VILLAGE OFFICER, KOMALAPURAM VILLAGE, AMBALAPPUZHA TALUK,ALAPPUZHA. 4. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 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. 10229 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against sales tax assessment for the year 2002-03, there will be stay against recovery proceedings till disposal of the appeal on petitioner remitting 1/3rd of the demand 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 payment as above. If payment is not made as above, entire demand can be recovered during pendency of the appeal and in that case, appeal will be disposed of in the usual course. The WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg