IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 21ST AUGUST 2007 / 30TH SRAVANA 1929 WP(C).No. 25402 of 2007(Y) -------------------------- PETITIONER: ------------ REJI P.GEORGE, POOVANMALA TRADERS, ELAVUMTHITTA, PATHANAMTHITTA. BY ADV. SRI.ARIKKAT VIJAYAN MENON ADV. SHRI.HARISANKAR V.MENON, ADV. SMT.MEERA V.MENON ADV. SHRI.MAHESH V MENON RESPONDENTS: ------------- 1. SALES TAX OFFICER, PATHANAMTHITTA. 2. DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, KOLLAM. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 25402 of 2007 --------------------------------- Dated, this the 21st day of August, 2007 J U D G M E N T Since petitioner has filed appeal against sales tax assessment for the year 2004-05 and against the penalty order, this writ petition is disposed of granting stay against recovery proceedings till disposal of the appeals on petitioner remitting a further sum of Rs. 25,000/-, in addition to Rs. 50,000/- already paid (to be verified), within a period of one month from today. Since the appeal against penalty is also pending, the appellate authority is directed to take up the appeals together out of turn and dispose of the same within a period of 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. (C.N.RAMACHANDRAN NAIR, JUDGE) jg