IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 23RD AUGUST 2007 / 1ST BHADRA 1929 WP(C).No. 25725 of 2007(K) -------------------------- PETITIONER: ------------ M/S.AL AMEEN OIL INDUSTRIES KATTOOR P.O., REPRESENTED BY ITS MANAGING PARTNER P.K.ABDUL RAZAK. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, THRISSUR 680001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 25725 OF 2007 -------------------------------------------- Dated this the 23rd day of August, 2007 JUDGMENT Since petitioner has filed appeal against sales tax assessment for the year 2005-06 and having regard to the contentions raised, there will be stay against recovery proceedings for recovery of the balance tax due under assessment till disposal of the appeal on petitioner remitting 25% of the demand within one month 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 2