IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 12707 of 2008(K) -------------------------- PETITIONER: ------------ M/S.TRADE WINGS, PERUMPUZHA, KOLLAM, KERALA. BY ADV. SRI.SHAJI THOMAS PORKKATTIL SRI.T.V.VINU RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT. OF KERALA, TRIVANDRUM, KERALA. 2. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM, KERALA. 3. COMMERCIAL TAX OFFICER (AA) OFFICE OF THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, KOLLAM, KERALA. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 12707 OF 2008 -------------------------------------------- Dated this the 11th day of April, 2008 JUDGMENT The question raised with regard to rate of tax is covered by the Commissioner's order in clarification against the petitioner. However, petitioner has a right of appeal. If the Deputy Commissioner (Appeals), hears the appeal now, he will have no option but to dismiss the appeal. Therefore I direct the Deputy Commissioner to dispose of the appeal after disposal of the appeal filed in this Court against the clarification. Pending decision in the appeal, and since circular is not stayed by this Court, there will be direction to respondents to withhold recovery proceedings against the petitioner, on petitioner remitting Rs. 1 lakh within six weeks from now. Recovery of the balance will be based on orders in appeal filed against assessment. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2