IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 5TH SEPTEMBER 2007 / 14TH BHADRA 1929 WP(C).No. 26364 of 2007(L) -------------------------- PETITIONER: ------------ M/S.WIPRO GE MEDICAL SYSTEMS LTD., 41/400, AMMAN KOVIL ROAD, NEAR AMMAN KOVIL TEMPLE, COCHIN-682 035, REPRESENTED BY ITS SERVICE MANAGER MR.N.V.JAYAN. BY ADV. SRI.TERRY V.JAMES SRI.JOSEPH MARKOSE RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, SPECIAL CIRCLE-II, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER(ASSMT) COMMERCIAL TAXES, SPECIAL CIRCLE-II, ERNAKULAM. BY G.P. SRI. SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 26364 OF 2007 -------------------------------------------- Dated this the 5th day of September, 2007 JUDGMENT Since petitioner has filed appeal against Exts. P8 and P9 assessments both under the KGST Act and CST Act for the year 2003- 04 and having regard to the contentions raised, there will be stay against recovery proceedings till disposal of the appeals on petitioner remitting Rs. 25 lakhs towards liability under the KGST Act and Rs. 3 lakhs towards liability under CST Act within one month from now. The appellate authority is directed to take up the appeals out of turn and dispose of the same within three months from the date of making payment as above. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2