IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 30TH MAY 2007 / 9TH JYAISHTA 1929 WP(C).No. 11204 of 2007(H) -------------------------- PETITIONER: ------------ K.T.BABY, MUTTATH STARCH PRODUCTS, INDUSTRIAL ESTATE, OLAVAKKODE, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ------------- 1. SALES TAX OFFICER, FIRST CIRCLE, PALAKKAD. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (APPEALS), ERNAKULAM. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), PALAKKAD. BY ADV. SHRI. MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/05/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No. 11204/2007 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR 2000-01 (GST). P2 : COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR 2000-01 (CST). P3 : COPY OF THE APPEAL FOR 2000-01 (GST) FILED BEFORE THE 2ND RESPONDENT. P4 : COPY OF THE APPEAL FOR 2000-01 (CST) FILED BEFORE THE 2ND RESPONDENT. P5 : COPY OF THE DELAY PETITION FILED BEFORE THE 2ND RESPONDENT. P6 : COPY OF THE DELAY PETITION FILED BEFORE THE 2ND RESPONDENT. P7 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. P8 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. // TRUE COPY // PA TO JUDGE jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 11204 of 2007 ------------------------- Dated, this the 30th day of May, 2007 J U D G M E N T Having regard to the nature of the dispute, this WP(C) is disposed of granting stay against recovery proceedings for recovery of arrears of tax due for the period prior to 22/07/2001 till disposal of the appeal. The appellate authority is directed to take up the appeal and dispose of the same within two months from the date of production of a copy of this judgment. If any tax is due for any period after 22/07/2001, the same can be recovered from the petitioner. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg