IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 1ST FEBRUARY 2008 / 12TH MAGHA 1929 WP(C).No. 3876 of 2008(J) ------------------------- PETITIONER: ----------------- M/S.CEE JEE LUBRICANTS, INDUSTRIAL DEVELOPMENT AREA, EDAYAR, BINANIPURAM P.O., ALUVA. BY ADV. SRI.P.N.PURUSHOTHAMA KAIMAL RESPONDENTS: ---------------------- 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE ASST. COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. BY G.P.SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Thottathil B. Radhakrishnan, J. ================================== W.P.(C)No.3876 of 2008 ================================== Dated this the 1st day of February, 2008. JUDGMENT Petitioner contends that it is liable to pay tax only at the rate of 4% as against an assessment at the rate of 12.5% and that the situation had arisen only because of a mistaken quoting of HSN Code. Under the aforesaid circumstances, this writ petition is disposed of directing that recovery proceedings against the petitioner will stand suspended for a period of three weeks within which time the second respondent will take the said petitions of the petitioner in pending appeals and issue appropriate orders thereon. Thottathil B.Radhakrishnan, sl. Judge.