IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH DECEMBER 2008 / 27TH AGRAHAYANA 1930 WP(C).No. 37528 of 2008(P) -------------------------- PETITIONER(S): --------------- STAR ENTERPRISES XXVII/2167A, GIRINAGAR CLUB ROAD KADAVANTHARA KOCHI-682 020 REPRESENTED BY PROPRIETOR SHARON K.ABRAHAM BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM 682 015 2. THE COMMERCIAL TAX OFFICER CIRCLE-III DEPARTMENT OF COMMERCIAL TAXES THRIPUNITHURA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 37528 OF 2008 P ```````````````````````````````````````````````````` Dated this the 18th day of December, 2008 J U D G M E N T Direction sought by the petitioner is to dispose of Ext.P5 appeal and to hold the assessment till the receipt of the appellate order from the 1st respondent. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Writ petition is disposed of as follows. If the petitioner deposits one third of the amount payable as per Ext.P3, Ext.P5 appeal will be taken up and disposed of within six weeks from the date of deposit of the one third of the amount. Till such time, the assessment for the year 2003-04 shall not be finalized unless and until the assessing authority peruses the appellate order and also affords an opportunity for hearing to the petitioner. If the petitioner deposits one third of the amount payable as per Ext.P3, the recovery steps will be kept in abeyance till the disposal of Ext.P5 appeal. (K.M.JOSEPH, JUDGE) aks