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. 10600 of 2008(J) -------------------------- PETITIONER: ------------ M/S. JET SPEED AUDIO LTD. NEAR MANAVATTI SILKS , M.G. ROAD ERNAKULAM, COCHIN-35 REPRESENTED BY ITS MANAGER AND AUTHORISED SIGNATORY SRI. MONCY V.THOMAS BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER SPECIAL CIRLCE-1 COMMERCIAL TAXES, ERNAKULAM. 2. THE SALES TAX APPELLATE TRIBUNAL THEVARA, ERNAKULAM. 3. THE DISTRICT COLLECTOR, CIVIL STATION 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. 10600 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Since the assessment is modified in first appeal and the next appeal is pending before the Tribunal, this writ petition is disposed of granting stay against recovery of 40% of the balance tax till disposal of the appeal on petitioner remitting 60% of the balance tax due within three weeks from now. The Tribunal 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. Recovery of balance 40% of tax will be based on the order of the Tribunal in second appeal. If payment is not made 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. (C.N.RAMACHANDRAN NAIR, JUDGE) jg