IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 4TH AUGUST 2011 / 13TH SRAVANA 1933 WA.No. 1122 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.20884/2011 Dated 01/08/2011 .................... APPELLANT/PETITIONER IN WP ------------------------------ M/S.M.K.R.ENTERPRISES, A.V.S.ROAD, KOTTAKKAL, MALAPPURAM, PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, U.THILAKAN. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENTS/RESPONDENTS IN WPC --------------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, MALAPPURAM-676505. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD, REPRESENTED BY ITS SECRETARY-678001. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI-676121. BY G.P. SRI.V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... Writ Appeal No.1122 of 2011 .................................................................... Dated this the 4th day of August, 2011. JUDGMENT Ramachandran Nair, J. The appellant's grievance is that for want of regular sitting of the Sales Tax Appellate Tribunal at Palakkad, appellant is not able to argue the appeal pending in that Tribunal. Since appellant is a Bar hotel and partial modification is granted in the first appellate order, we dispose of this Writ Appeal directing the Tribunal to hear and dispose of the appeal at the earliest and in any case within a period of three months from date of receipt of copy of this judgment. All recovery proceedings will remain stayed on remitting 50% of the demand sustained in first appeal. The Assessing Officer will revise the assessment in terms of first appellate order and raise the demand for the appellant to make payment of 50% of the same. Appellant is granted one month time from today to pay the 50%. If 50% is paid as above, recovery of the remaining 50% will remain stayed till disposal of the appeal and thereafter recovery will be based on orders in the appeal. 2 Writ Appeal is disposed of modifying the judgment of the learned Single Judge as above. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms