IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 12623 of 2008(C) -------------------------- PETITIONER: --------------- M/S. EDAPPALLY TRADERS N.H. BYE PASS ROAD, EDAPPALLY REPRESENTED BY V.J. ZACHARIA, PARTNER BY ADV. SRI.K.M.FIROZ RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX OFFICER FIRST CIRCLE, KALAMASSERY 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERICIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER COMMERICIAL TAXES, ERNAKULAM, KOCHI-30 BY GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12623 of 2008 --------------------------------- Dated, this the 10th day of April, 2008 J U D G M E N T Since petitioner has filed appeals against KGST and CST assessments for the years 2003-04, 2004-05, this writ petiiton is disposed of granting stay against Exts.P13 & 14 recovery proceedings till disposal of the appeals on petitioner remitting one- third of the demand within 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 as above, entire demand will be recovered during pendency of appeals, and in that case, appeals will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg