IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 25TH JULY 2007 / 3RD SRAVANA 1929 WP(C).No. 22691 of 2007(B) -------------------------- PETITIONER: ------------ PIONEER INDUSTRIES,CHERANALLOOR, ERNAKULAM A REGISTERED PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, SRI.MELWIN V.R. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, FIRST CIRLCE,KALAMASSERY. 2. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM. 4. STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT, GOVT.SECRETARIAT,TRIVANDRUM. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.22691 of 2007 .................................................................... Dated this the 25th day of July, 2007. JUDGMENT Even though it is not proper to consider the case on merits to interfere with Ext.P6, having regard to the broad issues raised and the amount involved, I feel Ext.P6 needs some modification. Accordingly W.P. is disposed of modifying Ext.P6 by reducing payment from 40% of the disputed tax to rupees sixty thousand. The petitioner is granted one month from today to make payment. 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. C.N.RAMACHANDRAN NAIR Judge pms