IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 12TH JUNE 2007 / 22ND JYAISHTA 1929 WP(C).No. 18001 of 2007(R) -------------------------- PETITIONER: ------------ M/S.MATUSUSHITA LAKHANPAL BATTERY INDIA LIMITED, ARANGATH CROSS ROAD, ERNAKULAM. REPRESENTED BY ITS AREA SALES EXECUTIVE, JOSEPH P.KURIEN. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE DY.COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 2. THE ASST.COMMISSIONER, (SPECIAL CIRCLE-I), ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.18001 of 2007 .................................................................... Dated this the 12th day of June, 2007. JUDGMENT Since petitioner has filed appeal against sales tax assessment for 2002-2003, there will be stay against recovery proceedings till disposal of appeal on petitioner remitting one third of balance due 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 pms