IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 13TH JULY 2007 / 22ND ASHADHA 1929 WP(C).No. 21631 of 2007(A) -------------------------- PETITIONER: ------------ S. MURALEEDHARAN, CONTRACTOR, AMBADI, KULANGARA BHAGOM, CHAVARA. BY ADV. SRI.S.SOMAN SMT.P.RAJATHA RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (A.A), WC & LT, KOLLAM. 2. THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, KARUNAGAPPALLY. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 21631 of 2007 --------------------------------- Dated, this the 13th day of July, 2007 J U D G M E N T Since petitioner has filed appeals against sales tax assessments for the years 2000-01 and 2001-02 and produced documents, regarding payment and remittance of tax by the Awarder, including Form No. 21 C, this writ petition is disposed of granting stay against Ext.P12 recovery proceedings till disposal of the appeals on petitioner remitting Rs. 35,000/- within one month from now. The appellate authority is directed to take up the appeals and dispose of the same within three months from the date of making payment as above. If payment is not made, entire demand can 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