IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 1ST AUGUST 2007 / 10TH SRAVANA 1929 WP(C).No. 23541 of 2007(C) -------------------------- PETITIONER: ------------ M/S. CPM TOOLS & HARD WARES, M.C.ROAD, KOTTAYAM, REP. BY ITS AUTHORIZED SIGNATORY MR. CHARLEY MATHEW, S/O. C.M.MAMMEN. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ------------- 1. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, CIVIL STATION, KOTTAYAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM. 3. COMMERCIAL TAX OFFICER, FIRST CIRCLE, KOTTAYAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 23541 OF 2007 -------------------------------------------- Dated this the 1st day of August, 2007 JUDGMENT Since petitioner has filed appeal against sales tax assessment for the year 2004-05 there will be stay against Ext.P5 recovery proceedings till disposal of the appeal on petitioner remitting one-third of the demand within one month from now. The appellate authority is directed to take up the appeal out of turn and dispose of the same within three months from the date of making payment as above. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2