IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 10540 of 2008(D) -------------------------- PETITIONER: ------------ A.K. ALI, TAJ METALS, PANAYALI, MANIKKAMANGALAM P.O., MEKKALADY, ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ANGAMALY. 2. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), MATTANCHERRY AT MINI CIVIL STATION, ALUVA. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 10540 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against KVAT assessment for the year 2005-06, there will be stay against recovery proceedings till disposal of the appeal on petitioner remitting rupees one lakh within three weeks 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 petitioner does not make payemnt as above, entire demand can be recovered during pendency of the appeal and in that case appeal will be disposed of in the usual course. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg