IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 13TH JUNE 2007 / 23RD JYAISHTA 1929 WP(C).No. 18069 of 2007(A) -------------------------- PETITIONER: ------------ PIONEER INDUSTRIES, CHERANALLOOR, ERNAKULAM REPRESENTED BY ITS MANAGING PARTNER, SRI,MELVIN V.R. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, KALAMASSERY. 2. DY.COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTINGL ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 4. STATE OF KERALA REPRESENTED BY SECRETARY TAXES DEPARTMENT, GOVT.SECRETARIAT, TRIVANDRUM. BY ADV. SHRI.MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 18069 of 2007 ------------------------- Dated, this the 13th 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 Ext.P1 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 petitioner does not make payment as above, entire demand can be recovered and in that case appeal will be taken up in the usual course. This WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg