IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 10722 of 2008(B) -------------------------- PETITIONER: ------------ M/S.U.P.METALS, N.H.47, AMBALLUR, TRICHUR, A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER, U.P.KRISHNANKUTTY. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), COMMERCIAL TAX OFFICE, TRICHUR. 2. INSPECTING ASST, COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA. 3. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY G.P. SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2008, THE COURT ON 28/03/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10722 of 2008 .................................................................... Dated this the 28th day of March, 2008. JUDGMENT Since petitioner has time to file appeal against sales tax assessment, W.P. is disposed of leaving freedom to the petitioner to file appeal. The petitioner can also move for stay before the appellate authority. There will be direction to the respondents to withhold recovery for one month from now for the petitioner to file appeal and move for stay. Recovery thereafter will be based on orders in the stay application by the Deputy Commissioner (Appeals). C.N.RAMACHANDRAN NAIR Judge pms