IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 11540 of 2008(W) -------------------------- PETITIONER: ------------ R.ANNAPOORNI, PROPRIETRIX, LAKSHMI TRADING COMPANY, VAZHICHERRY WARD, ALAPPUZHA-688 001. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE COMMERCIAL TAX OFFICER, IST CIRCLE, ALAPPUZHA. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.11540 of 2008 .................................................................... Dated this the 4th day of April, 2008. JUDGMENT Since petitioner has filed appeal against assessment for 2005-2006 and having regard to the dispute on input tax credit, W.P. is disposed of granting stay against recovery proceedings till disposal of appeal on petitioner remitting rupees one lakh within one month from now. Having regard to the peculiar nature of the case, there will be direction to the officer to adjust the payment towards tax and not against interest. The appellate authority is directed to take up the appeal out of turn and dispose of the same within three months from the date of making payment as above. C.N.RAMACHANDRAN NAIR Judge pms