IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 24TH AUGUST 2007 / 2ND BHADRA 1929 WP(C).No. 26003 of 2007(U) -------------------------- PETITIONER: ------------ M/S.CHEERAMALIL PLASTICS (P) LTD., MULANTHURUTHY, COCHIN REPRESENTED BY ITS MANAGING DIRECTOR, MR.C.G.PAUL. BY ADV. SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE-III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. BY ADV. SHRI.SREEKRISHNA, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/08/2007, ALONG with WP(C) Nos. 26084 & 26027/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) Nos. 26003, 26027 & 26084 of 2007 --------------------------------- Dated, this the 24th day of August, 2007 J U D G M E N T Since petitioners in these connected cases have filed appeals against sales tax assessment for the year 2001-02 and having regard to the nature of the dispute i.e. rate of tax, there will be stay against recovery of balance tax due for the said year till disposal of the appeals by the appellate authority. The appellate authority is directed to take up the appeals out of turn and dispose of the same within three months from the date of production of a copy of this judgment. These writ petitions are disposed of as above. Issue photocopy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) jg