IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 3RD APRIL 2008 / 14TH CHAITHRA 1930 WP(C).No. 11323 of 2008(W) -------------------------- PETITIONER: ------------ P.C.MALPANI & CO. LTD JEW STREET, ERNAKULAM, REP. BY ITS MANAGER K.C. MATHUDHANAN. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 2. THE ASST. COMMISSIONER COMMERCIAL TAX DEPARTMENT SPECIAL CIRCLE 1 ERNAKULAM 3. THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. E.P.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 11323 OF 2008 -------------------------------------------- Dated this the 3rd day of April, 2008 JUDGMENT Since petitioner has filed appeal against sales tax assessment under the KVAT Act for the year 2001-02, there will be stay against recovery proceedings till disposal of the appeal on petitioner remitting one third of the demand within three weeks 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 kk 2