IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 24TH MARCH 2008 / 4TH CHAITHRA 1930 WP(C).No. 9616 of 2008(T) ------------------------- PETITIONER: ------------ REMESHAN C, AGED 42 ,S/O.LATE RARICHUTTY, PROPRIETOR, DIL TRADERS, PAROOR BUILDING, KOZHIKODE. BY ADV. SRI.P.JACOB VARGHESE SRI.VARUGHESE M EASO SRI.VIVEK VARGHESE P.J. SMT.PRAISHEEL PRAKASAM SMT.ELIZEBETH MEERA SRI.P.J.VINOD JOSEPH RESPONDENTS: ------------- 1. DEPUTY COMMISSIONER,COMMERCIAL TAXES KOZHIKODE-6 2. COMMERCIAL TAX OFFICER (AA) OFFICE OF DEPUTY COMMISSIONER (AA) KOZHIKODE. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 9616 OF 2008 -------------------------------------------- Dated this the 24th day of March, 2008 JUDGMENT This W.P.C. is filed for stay against recovery proceedings. Petitioner filed appeal against assessment order. It is seen from the assessment order that demand is on account of payment of tax at rate lower than the rate prescribed under the Act. I do not find any prima facie case to grant stay against recovery proceedings. However, it will be open to the petitioner to pursue the appeal. W.P. is disposed of leaving freedom to the respondents to proceed for recovery if the petitioner does not remit the tax. (C.N. RAMACHANDRAN NAIR) Judge kk 2