IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 19TH AUGUST 2008 / 28TH SRAVANA 1930 WP(C).No. 24176 of 2008(C) ---------------------------------------------- PETITIONER: ------------------- M/S.GODREJ APPLIANCE LTD., NEAR INFOPARK EDACHIRA, THENGODE P.O., KAKKANAD, ERNAKULAM DIST. REPRESENTED BY ITS BRANCH COMMERCIAL MANAGER, T.V.SCARIYACHAN. BY ADV. SRI.BOBBY JOHN & SRI.TOMSON T. EMMANUEL. RESPONDENTS: ----------------------- 1. ASST.COMMISSIONER (ASSMT.)III, SPECIAL CIRCLE-1, COMMERCIAL TAXES, ERNAKULAM. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 3. TAHSILDAR (RR), KANAYANNOOR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24176 OF 2008 C -------------------------------------- Dated this the 19th August, 2008 JUDGMENT Petitioner has approached this Court seeking for a direction to dispose of Ext.P7 Review Petition and not to initiate recovery proceedings pending the Review Petition. Admittedly, there was an order passed by the Tribunal as Ext.P2 against which the matter was carried in Revision and the Revision came to be disposed of by Ext.P6. Petitioner sought for permission to withdraw the Revision Petition, to file a Review Petition before the Tribunal. Permission was granted to file a Review Petition or appropriate application. Accordingly, petitioner has preferred Ext.P7. It is stated that on the basis of the earlier recovery proceedings, petitioner is being pressed for payment of the balance amount pending consideration of the Review Petition. It is pointed out by counsel for petitioner that the petitioner has paid one-third of the amount pursuant to the order passed in the Sales Tax Revision Case. It is also pointed out by the WPC.24176/08 C 2 Government Pleader that the total amount was a little over Rs.20 Lakhs (Rupees Twenty Lakhs). Counsel for petitioner pointed out that the petitioner is even entitled to get refund of the one-third of the amount. This is a matter, of course, to be considered by the Tribunal and what is involved is a Review Petition. Having regard to the totality of the facts, I feel that the recovery proceedings can be ordered to be kept in abeyance, if the petitioner pays a sum of Rs.3 Lakhs (Rupees Three Lakhs). Accordingly, the Writ Petition is disposed of directing that the recovery proceedings will be kept in abeyance till the disposal of Ext.P7 Review Petition on condition that the petitioner pays a sum of Rs.3 lakhs (Rupees Three lakhs) within a period of two weeks from today. Ext.P7 Review Petition will be disposed of within a period of three months from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge