WPMS No.1904 of 2011 Hon’ble Tarun Agarwala, J. Heard Mr. Bharat Ji Agrawal, the learned senior counsel duly assisted by Mr. Ashish Joshi, the learned counsel for the petitioner and Mr. Sudhir Kumar, the learned brief holder for the respondent. Against the assessment orders, the petitioner has filed the appeals before the Joint Commissioner (Appeals), Commercial Tax, Haldwani, Uttarakhand. The stay application was also filed. The Joint Commissioner (Appeals), by an order dated 11.08.2011 has only stayed 60% of the taxable demand and has directed the petitioner to deposit remaining 40% of the taxable demand. The petitioner, being aggrieved, has filed the present writ petition. In a similar situation in the matter of M/s Shriya Enterprises Vs. Commissioner, Commercial Taxes, Uttarakhand, Dehradun in Commercial Tax Revision No.55 of 2011, the Tribunal had passed an order holding that the petitioner was liable to pay tax under the residual entry @ 12.25 percent instead of 4 percent. The Division Bench of this court, while entertaining the aforesaid Tax Revision, has stayed the judgment of the Tribunal by its order dated 22.06.2011. The relevant portion of said order is quoted hereunder:- “The relevant Entry in the taxing statute directs payment of tax at the rate of 4% on all processed and preserved vegetables, vegetable mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks and fruit juices (whether in sealed containers or otherwise). Therefore the Entry, as it appears, prima facie applies to all the processed and preserved vegetables as well as to vegetables, mushrooms and fruits including fruit jams, jellies, fruit squash paste, fruit drinks and fruit juices. Therefore, even apart from vegetable mushrooms, all processed and preserved vegetables, as it appears, prima facie are governed by the said Entry. Potato, there is no dispute, is a vegetable and the potato chips as are sold in the market, the said action requires processing potato and preserving the same. Prima facie, therefore, it appears to us that the said Entry was 2 applicable. We, accordingly, stay operation of the judgment and order of the Tribunal.” The case of the petitioner is more or less identical to the said controversy. It has also been stated that various other High Courts have passed similar orders. In the light of the aforesaid, with the consent of the parties, this court disposes of the writ petition directing the Joint Commissioner (Appeals) to decide the appeals within three months from the date of production of the certified copy of this order. In the meanwhile, it is directed that during the pendency of the appeals, the respondent will not insist upon payment of the balance 40 percent of the taxable demand. (Tarun Agarwala, J.) Dated 12.09.2011 LSR