IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 31ST JULY 2007 / 9TH SRAVANA 1929 WP(C).No. 23426 of 2007(L) -------------------------- PETITIONER: ------------ MOHAMMAD NOUFAL, ISMAIL ENTERPRISES, KILIKOLLOOR,KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOLLAM. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAIAL CIRCLE,KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KOLLAM. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 23426 of 2007 --------------------------------- Dated, this the 31st day of July, 2007 J U D G M E N T Since petitioner has filed appeals against KGST and CST assessments for the year 2004-05 and since dispute in CST assessment is on rate of tax, there will be stay against recovery proceedings till disposal of appeals on petitioner remitting Rs. 3 lakhs in two equal instalments, first of which will be paid on or before 25/08/2007 and the next on or before 25/09/2007. There will be direction to the appellate authority to take up the appeals out of turn and dispose of the same within three months from the date of making second payment as above. If payment is not made, entire demand can be recovered during pendency of the appeals and in that case appeals will be disposed of in the usual course. There will be direction to the recovery authority not to recover any collection charges for the payments made by the petitioner. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg