IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 5TH JULY 2007 / 14TH ASHADHA 1929 WP(C).No. 20660 of 2007(H) -------------------------- PETITIONER: ------------ M/S. SOUTH INDIA CORPORATION (AGENCIES) LTD., TD ROAD NORTH END, COCHIN-35, REPRESENTED BY ITS AUTHORISED SIGNATORY, M.K.NANDAKUMAR. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 20660 of 2007 --------------------------------- Dated, this the 5th day of July, 2007 J U D G M E N T Since petitioner has filed separate appeals against KGST and CST assessments for the year 2001-02 and 2002-03, WP(C) is disposed of granting stay against Exts.P13 to P15 recovery proceedings till disposal of the appeals on petitioner remitting 1/3rd of the balance demand within one month from now. The appellate authority is directed to take up the appeals and dispose of the same within three months from the date of making 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. (C.N.RAMACHANDRAN NAIR, JUDGE) jg