IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 12640 of 2008(D) ------------------------- PETITIONER: ------------ M/S.BASIL INDUSTRIES, KALOOR, REPRESENTED BY ITS MANAGING PARTNER I.M.BASIL. BY ADV. SMT.S.K.DEVI RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AA), O/O THE DEPUTY COMMISSIONER (AA), COMMERCIAL TAXES, ERNAKULAM 682015. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 682015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM 682 030. BY SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12640 of 2008 --------------------------------- Dated, this the 10th day of April, 2008 J U D G M E N T Since petitioner has filed appeals against sales tax assessment for the year 2005-06 both under the KGST and CST Act, this writ petition is disposed of granting stay against recovery proceedings till disposal of the appeals on petitioner remitting 50% of the demand before the 1st respondent within one month from now. The appellate authority is directed to take up the appeals out of turn and dispose of the same within a period of three months from the date of making payment as above. If payment is not made as above, entire demand will be recovered during pendency of the appeals, and in that case, appeals will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg