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. 9860 of 2008(W) ------------------------- PETITIONER: ------------ HITESH HIRACHAND, PROPRIETOR, M/S. COLOUR COTTON (INDIA), 39/5352, 1ST FLOOR, PANAMPILLY NAGAR, ERNAKULAM-682 036. BY ADV. SRI.GEORGE C.VARGHESE SRI.V.M.SYAM KUMAR RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 3. COMMERCIAL TAX OFFICER (AUDIT & ASSMT) COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 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. ---------------------- WP(C) No. 9860 of 2008 ------------------------------------ Dated, this the 25th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against CST assessment and stay application before the Deputy Commissioner (Appeals) without any delay, this writ petition is disposed of directing the 3rd respondent to withhold recovery proceedings for three weeks from now. There will be direction to the 2nd respondent to pass orders on stay application after hearing the petitioner within a period of 10 days from today. Recovery after three weeks will be based on orders of the Deputy Commissioner (Appeals) on stay applications. Petitioner will produce copy of the judgment for compliance. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg