IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 14TH JUNE 2007 / 24TH JYAISHTA 1929 WP(C).No. 10410 of 2007(L) -------------------------- PETITIONER: ------------ BABU GEORGE, ST.GEORGE METALS, KARUMASSERY, ANGAMALLY, ERNAKULAM DIST. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, ANGAMALLY. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DY.TAHSILDAR (R.R.), ALUVA. BY G.P. SRI. MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE KGST ORDER OF ASSESSMENT DATED 30.10.2006 EXT.P2 TRUE COPY OF THE CST ORDER OF ASSESSMENT DATED 30.10.2006 EXT.P3 TRUE COPY OF THE KGST APPEAL DATED 24.3.2007 EXT.P4 TRUE COPY OF THE CST APPEAL DATED 24.3.2007 EXT.P5 TRUE COPY OF THE APPLICATION TO EXCUSE DELAY DATED 24.3.2007 IN THE KGST APPEAL EXT.P6 TRUE COPY OF THE APPLICATION TO EXCUSE DELAY DATED 24.3.2007 IN THE CST APPEAL. EXT.P7 TRUE COPY OF THE APPLICATION FOR STAY DATED 24.3.2007 IN THE KGST APPEAL EXT.P8 TRUE COPY OF THE APPLICATION FOR STAY DATED 24.3.2007 IN THE CST APPEAL. EXT.P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 17.3.2007 FOR THE KGST ARREARS. EXT.P10 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 17.3.2007 FOR THE CST ARREARS. RESPONDENTS' EXHIBITS:; NIL TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 10410 OF 2007 -------------------------------------------- Dated this the 14th day of June, 2007 JUDGMENT Since appeals are filed against CST and KGST assessments for the year 2003-04, W.P. is disposed of granting stay against Exts. P9 and P10 recovery proceedings till disposal of the appeals on petitioner remitting one fourth of the arrears of tax 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. (C.N.RAMACHANDRAN NAIR) Judge 2