IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930 WP(C).No. 10926 of 2008(A) -------------------------- PETITIONER: ------------ RAJAMMA KOSHY, HIGHWAY EDAPALLY, ERNAKULAM DIST. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENTS: ------------- 1. SALES TAX OFFICER, IST CIRCLE, KALAMASSERY. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. SALES TAX APPELLATE TRIBUNAL, ERNAKULAM. 4. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 5. THE BRANCH MANAGER, FEDERAL BANK LTD., PANAMPALLY NAGAR, COCHIN-16. 6. THE BRANCH MANAGER, UNION BANK OF INDIA LTD., PANAMPALLY NAGAR, COCHIN-16. R1 TO R4 BY G.P. SRI. E.P. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 10926 OF 2008 -------------------------------------------- Dated this the 31st day of March, 2008 JUDGMENT Since the Tribunal has granted conditional stay order, W.P. is disposed of directing the respondents to lift the freezing of bank account of the petitioner as and when payment is made by the petitioner. If appeal is allowed, refund will be granted to the petitioner within one month after expiry of the time for filing revision before the High Court. I also make it clear that payment made by the petitioner will not affect the petitioner's right to apply for Amnesty, if eligible. (C.N. RAMACHANDRAN NAIR) Judge kk 2