IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 18TH JULY 2007 / 27TH ASHADHA 1929 WP(C).No. 22135 of 2007(I) -------------------------- PETITIONER: ------------ P.T.THOMAS, CONTRACTOR, PALASSERIL HOUSE, KALANJOOR P.O., PATHANAMTHITTA DIST-689 694. BY ADV. SRI.PIRAPPANCODE V.S.SUDHEER SRI.V.VARGHESE RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. THE SALES TAX OFFICER (WC & LT), PATHANAMTHITTA. 3. THE DEPUTY TAHSILDAR (R.R.), ADOOR, PATHANAMTHITTA DISTRICT. 4. THE VILLAGE OFFICER, VILLAGE OFFICE, KALANJOOR, PATHANAMTHITTA DIST. PIN-689 694. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 22135 of 2007 --------------------------------- Dated, this the 18th day of July, 2007 J U D G M E N T Since petitioner has filed appeals against sales tax assessments for the years 2002-03, 2003-04 and 2004-05, there will be stay against Exts.P13 & P14 recovery proceedings till disposal of the appeals on petitioner remitting 1/3rd of the demand within one month from now. The appellate authority is directed to take up the appeals and dispose of the same within three months from the date of making payment as above. If payment is not made, entire demand can be recovered during pendency of the appeals, and in that case appeals will be disposed of in the usual course. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg