IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 WP(C).No. 33916 of 2005(K) -------------------------- PETITIONER: ------------ M. ABDUL HASSAN, PROPRIETOR, ASLAM TRADERS, VADAKKEVILA, BALARAMAPURAM, THIRUVANANTHAPURAM DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE ADDITIOANL SALES TAX OFFICER, NEYYATTINKARA. 2. THE APPELLATE ASSISTANT COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT. BY G.P. SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE ASSESSMENT ORDER FOR 1999-2000 DT.28.2.2004. P2: TRUE COPY OF THE APPEAL PETITION DT.6.3.2004. P3: TRUE COPY OF STAY PETITION DT.6.3.2004. P4: TRUE COPY OF LETTER DT.3.11.2004. P5: TRUE COPY OF R.R. DEMAND NOTICE DT.18.10.2004. P6: TRUE COPIES OF RECEIPTS FOR PAYMENT. P7: TRUE COPIES OF FORM NO.11 DT.6.8.2005. P8: TRUE COPY OF FORM NO.16 DT.14.11.2005. P9: TRUE COPY OF CERTIFICATE ISSUED BY THE KERALA KHADI & VILLAGE INDUSTRIES BOARD TO METALEX INDUSTRIES DT.28.6.2003. P10: TRUE COPIES OF ASSESSMENT ORDERS FOR THE YEAR 1998-99 DT.21.1.04 AND 2000-01 DT.10.4.2003. P11: TRUE COPY OF DOCUMENT SHOWING THE PETITIONER IS THE PRESIDENT OF THE SOCIETY DT.23.8.2004. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.33916 of 2005 .................................................................... Dated this the 18th day of January, 2008. JUDGMENT The W.P. is filed after filing appeal against assessment. This court granted stay against recovery proceedings on petitioner remitting rupees one lakh. It is stated that this amount is paid by the petitioner. If appeal is not disposed of, there will be direction to the appellate authority to dispose of the appeal within three months from today. The petitioner will produce copy of this judgment for compliance. Recovery also will remain stayed for three months from now and thereafter recovery will be based on orders in appeal. There will also be direction to the first respondent to consider total payment of tax made by the petitioner based on documents produced and if there is short-credit, to give full credit for payment made and demand balance from the petitioner. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms