IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 11TH SEPTEMBER 2007 / 20TH BHADRA 1929 WP(C).No. 27088 of 2007(Y) -------------------------- PETITIONER: ------------ ELITE TOURIST HOME PARAMARA ROAD, KOCHI-18 REPRESENTED BY ABRAHAM GEORGE MANAGING PARTNER BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE III, ERNAKULAM 2. DEPUTY COMMISSIONER (APPEALS) ERNAKULAM 3. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, ERNAKULAM 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM BY G.P. SRI. SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/09/2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 27088 OF 2007 -------------------------------------------- Dated this the 11th day of September, 2007 JUDGMENT Since petitioner has filed appeal against sales tax assessment for 2003-04, there will be stay against Ext.P3 recovery proceedings till disposal of the appeal on petitioner remitting rupees seventy five thousand within one month from now. 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. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2