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. 10576 of 2008(H) -------------------------- PETITIONER: ------------ M/S. SAI SERVICE STATION LTD., 115, CHERANELLOORE ROAD, EDAPPALLY POST, COCHIN-24 REPRESENTED BY IT'S MANAGER (FINANCE & ACCOUNTS) MR.MATHEW P.J. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. 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. 10576 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Since petitioner has filed appeal against sales tax assessment for the year 2002-03, there will be stay of Ext.P3 recovery proceedings till disposal of the appeal on petitioner remitting Rs.2.5 lakhs 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