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. 9913 of 2008(E) ------------------------- PETITIONER: ------------ SUGATHA DEVI, HOTEL PADIPPURAYIL, SOUTH PARAVOR P.O., KOLLAM. BY ADV. SRI.A.SUDHI VASUDEVAN SRI.M.RAJEEV RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AA), OFFICE OF THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER, AGRICULTURAL INCOME TAX AND COMMERCIAL TAXES, KOLLAM. 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. 9913 of 2008 ------------------------------------ Dated, this the 25th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against KVAT assessment for the year 2005-06 and having regard to the contentions raised, there will be stay against recovery proceedings for recovery of arrears of turnover tax and interest due for the year 2005-06 till disposal of the appeal on petitioner remitting Rs.2 lakhs in two equal instalments, out of which Rs.1 lakh will be paid on or before 31/03/2008 and the balance Rs.1 lakh will be paid on or before 25/04/2008. The appellate authority is directed to take up the appeal 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 can be recovered during pendency of appeal and in that case appeal will be disposed of in the usual course. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg