IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH APRIL 2008 / 19TH CHAITHRA 1930 WP(C).No. 11946 of 2008(V) ---------------------------------------- PETITIONER: --------------------- M/S.ALLIANCE CONSTRUCTION COMPANY, 40/6694-O,MALANKARA CENTRE, M.G.ROAD, ERNAKULAM, COCHIN-35 REPRESENTED BY ITS MANAGING PARTNER SRI. JOSEPH LUKOSE BY ADV. SRI.V.V.ASOKAN SMT.S.AMINA RESPONDENTS: ------------------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), COMMERCIAL TAXES, ERNAKULAM KOCHI 682 015. 2. COMMERCIAL TAX OFFICER,(WORKS CONTRACT AND LT) ERNAKULAM KOCHI 682 015. 3. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, KOCHI 682 015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI 682 030. 5. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 11946 of 2008 --------------------------------- Dated, this the 8th day of April, 2008 J U D G M E N T Since petitioner has filed appeals against sales tax assessments for the years 2005-06 and 2006-07, there will be stay against Exts.P7 & P7(a) recovery proceedings for recovery of arrears of tax for these two years till disposal of the appeals on petitioner remitting a total amount of Rs.20 lakhs, i.e. at Rs.10 lakhs each towards tax due for each of the two years within a period of one month from now. The appellate authority is directed to take up the appeals 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, entire demand will be recovered during pendency of the appeals and in that case, appeals will be disposed of in the usual course. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg