IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 22ND AUGUST 2007 / 31ST SRAVANA 1929 WP(C).No. 23847 of 2007(L) -------------------------- PETITIONER: ------------ M/S.CASTROL INDIA LIMITED., C/O.M/S. M.K.ASSOCIATES, KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGER, SRI.M.KRISHNASWAMY. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE), COMMERCIAL TAXES, PALAKKAD. 2. THE SALES TAX APPELLATE TRIBUNAL, (ADDITIONAL BENCH), PALAKKAD. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF PENALTY ORDER PASSED BY R1 DT.25.1.2007. P2: TRUE COPY OF APPELLATE ORDER DT.23.7.2007. P3: TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE R2 DT.30.7.2007. P4: TRUE COPY OF STAY PETITION .DO. P5: TRUE COPY OF STAY ORDER DT.20.3.2007. P6: TRUE COPY OF LETTER ISSUED BY CATHOLIC SYRIAN BANK DT.31.1.2007. TRUE COPY P.A. TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.23847 of 2007 .................................................................... Dated this the 22nd day of August, 2007. JUDGMENT The appeal against impugned order has to be heard by the Tribunal to be constituted under the KVAT Act. Government Pleader reported that Government is in the process of constituting the Tribunal. This court granted conditional stay to the petitioner on payment of 50%. If 50% is paid pursuant to interim order dated 3.8.2007, recovery of the balance will remain stayed till disposal of appeal. The appeal will be taken up and disposed of by the Tribunal as and when it is constituted. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms