IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 24TH MARCH 2008 / 4TH CHAITHRA 1930 WP(C).No. 9815 of 2008(R) ------------------------- PETITIONER: ------------ T.K.PUSHPAKUMAR, S/O.SRI.P.KERSU PILLAI, THONDALIL VEEDU, IVERKALA, NADUVIL P.O., PUTHOOR (VIA), KUNNATHUR VILLAGE, KUNNATHUR TALUK, KOLLAM DISTRICT. BY ADV. SRI.R.SURAJ KUMAR SMT.GEETHA P.MENON RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. THE COMMERCIAL TAX OFFICER, KARUNAGAPPALLY. 4. THE SALES TAX OFFICER, KARUNAGAPPALLY. 5. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KUNNATHUR. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 9815 OF 2008 -------------------------------------------- Dated this the 24th day of March, 2008 JUDGMENT Since petitioner has filed appeals against demand of tax and penalty due for the years 2002-03 and 2003-04, there will be stay against recovery proceedings till disposal of the appeals on petitioner remitting one-third of the total demand within three weeks from now. The appellate authority is directed to take up the appeals 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 kk 2