IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 12TH JULY 2007 / 21ST ASHADHA 1929 WP(C).No. 21416 of 2007(Y) -------------------------- PETITIONER: ------------ M/S. ALAPATT JEWELLERY, HOUSE OF ALAPATT, M.G.ROAD, KOCHI-16, REPRESENTED BY ITS PARTNER, ANTONY JOSEPH. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (AA)-II, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY G.P. SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 21416 OF 2007 -------------------------------------------- Dated this the 12th day of July, 2007 JUDGMENT Since petitioner has filed appeal against sales tax assessment for the year 2005-06, W.P. is disposed of granting stay against Ext.P4 recovery proceedings till disposal of the appeal on petitioner remitting Rs. 30,000/- 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. (C.N.RAMACHANDRAN NAIR) Judge 2