IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 23RD AUGUST 2007 / 1ST BHADRA 1929 WP(C).No. 25758 of 2007(N) -------------------------- PETITIONER: ------------ M/S. SURYA LABORATORIES, SOAPS AND SHAMPOO, IRINJALAKUDA, REPRESENTED BY ITS MANAGER M.N.SABU. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, IRINJALAKUDA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 25758 OF 2007 -------------------------------------------- Dated this the 23rd day of August, 2007 JUDGMENT Since petitioner has filed appeal against sales tax assessment for the year 2002-03 and petitioner has a claim for short credit, the Officer is directed to consider the actual amount paid by the petitioner based on receipts and details of payment to be furnished by petitioner and give a statement of liability to the petitioner within one week from the date of production of a copy of this judgment There will be stay of recovery of the balance after giving credits for the payments made till disposal of the appeal on petitioner remitting one third of the revised demand within three weeks thereafter. 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 2