IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 12594 of 2008(Y) --------------------------------- PETITIONER: --------------- LIPI DATA SYSTEMS LTD KOCHANETH TOWERS, SOUTH JANATHA ROAD, PALARIVATTOM, KOCHI-25 REPRESENTED BY AUTHORIZED REPRESENTATIVE SRI. MURALEEDHARAN, SALES MANAGER BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------------ 1. ASSISTANT COMMISSIONER (AA) O/O.THE DEPUTY COMMISSIONER (AA) COMMERCIAL TAXES, ERNAKULAM, KOCHI,PIN 682 015 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, KOCHI,PIN 682 015 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM KAKKANAD KOCHI,PIN 682 013 4. STATE OF KERALA, RPERSENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12594 of 2008 --------------------------------- Dated, this the 10th day of April, 2008 J U D G M E N T Since petitioner has filed appeal against sales tax assessment for the year 2005-06, this writ petiiton is disposed of granting stay against recovery proceedings till disposal of the appeal on petitioner remitting one-third of the demand within one month from now. The appellate authority is directed to take up the appeal 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 as above, entire demand will be recovered during pendency of appeal, and in that case, appeal will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg