IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 12TH SEPTEMBER 2007 / 21ST BHADRA 1929 WP(C).No. 27086 of 2007(Y) -------------------------- PETITIONER: ------------ M.MOHAMMED, MURSHID MANZIL, CENTRAL CHITHARI, CHITHARI P.O., KANHANGAD, KASARAGOD. BY ADV. SRI.GEORGE JACOB (JOSE) SRI.REENA ABRAHAM SMT.RESHMI POULOSE RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 2. THE COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT), COMMERCIAL TAXES, KASARAGOD. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARAGOD. BY G.P. SRI.SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.27086 of 2007 .................................................................... Dated this the 12th day of September, 2007. JUDGMENT Since petitioner has filed appeal against sales tax assessment for 2005-2006 and having regard to the contentions raised and the amount involved, there will be stay against Ext.P5 recovery proceedings till disposal of appeal on petitioner remitting rupees fifty thousand within one month from now. The appellate authority is directed to take up the appeal out of turn and dispose of the same within three months from the date of making payment as above. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms