IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 9917 of 2008(E) ------------------------- PETITIONER: ------------ M/S.HOTEL HILL TOP, KUNNATHANGADI, VELUTHUR.P.O., THRISSUR. REPRESENTED BY ITS MANAGING PARTNER OMANA ASOKAN, AGED 50, W/O.ASOKAN, 'SREELAKSHMI', THRISSUR. BY ADV. SRI.G.SREEKUMAR (CHELUR) RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THIRUSSUR. 3. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT., FINANCE DEPARTMENT, THIRUVANANTHAPURAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPT. OF COMMERCIAL TAXES, THRISSUR. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No. 9917 of 2008 ------------------------------------ Dated, this the 25th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against the order of assessment and revision against penalty imposed, this writ petition is disposed of granting stay against recovery proceedings for recovery of arrears of tax and penalty due for the year 2006-07 on petitioner remitting 1/3rd of the total demand on or before 31/03/2008. The appellate authority is directed to take up the appeal and revision 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 can be recovered from the petitioner and in that case appeal and revision will be disposed of in the usual course. There will be a further direction to the Assessing Officer to adjust sales tax refund due for later years against demand within a period of six weeks from the date of production of a copy of this judgment by the petitioner. However, payment ordered as above shall be paid by the petitioner without waiting for orders from the Officer. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg