IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 9976 of 2008(K) ------------------------- PETITIONER: ------------ M/S. K.R.TOURIST HOME (HOTEL HILTON) REPRESENTED BY ITS MANAGING PARTNER D.RAJKUMAR, VARKALA, THIRUVANANTHAPURAM BY ADV. SRI.A.SUDHI VASUDEVAN SRI.M.RAJEEV RESPONDENTS: ------------- 1. SALE TAX OFFICER COMMERCIAL TAX DEPARTMENT, ATTINGAL. 2. INTELLIGENCE OFFICER, SQUAD NO.2 COMMERCIAL TAXES, ATTINGAL, THIRUVANANTHAPAURAM. 3. DEPUTY COMMISSIONER, COMMERCIAL TAXES THIRUVANANTHAPURAM. 4. INSPECTING ASSISTANT COMMISSIONER OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 9976 of 2008 --------------------------------- Dated, this the 25th day of March, 2008 J U D G M E N T Since petitioner has filed revision against penalty imposed for the year 2005-06, there will be stay against recovery proceedings till disposal of the revision petition on petitioner remitting Rs.2 lakhs in two equal instalments, first instalment of Rs.1 lakhs will be paid on or before 31/03/2008 and the balance Rs.1 lakhs will be paid on or before 25/04/2008. The revisional authority is directed to take up the revision petition 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, entire demand can be recovered during pendency of revision petition and in that case revision will be disposed of in the usual course. The WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg