IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 12844 of 2008(D) -------------------------- PETITIONER: ------------ SEEPISON PLYBOARDS, KANDANTHARA, ALLAPRA PERUMBAVOOR, ERNAKULAM, REPRESENTED BY ITS MANGING PARTNER, C.K.ABDUL MAJEED. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY, AT MINI CIVIL STATION, ALUVA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PERUMANOOR, THEVARA, ERNAKULAM. 3. INJSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 4. THE TAHSILDAR, PERUMBAVOOR. 5. THE DISTRICT COLLELTOR, ERNAKULAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 12844 OF 2008 -------------------------------------------- Dated this the11th day of April, 2008 JUDGMENT Since the petitioner has filed appeals against assessment and demand of penalty for the year 2005-06, W.P. is disposed of granting stay of balance demand of tax and penalty levied under Exts. P1 and P2 till disposal of the appeals on petitioner remitting Rs. 15 lakhs towards tax and Rs. 5 lakhs towards penalty in two instalments, first of which will be paid on or before 30.4.2008 and the second on or before 30.5.2008. The appellate authority is directed to take up the appeals and dispose of the same within three months from the date of making payment of instalment on 30.5.2008. (C.N. RAMACHANDRAN NAIR) Judge kk 2