IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 13TH JUNE 2007 / 23RD JYAISHTA 1929 WP(C).No. 18089 of 2007(C) -------------------------- PETITIONER: ------------ A.NIZAM, PENGUIN GRAPHICS, SASTHAMCOTTA, KOLLAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 2. ASST.COMMISSIONER (AUDIT ASSESSMENT), DEPT OF COMMERCIAL TAXES, KOLLAM. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOLLAM. 4. DEPUTY TAHSILDAR (RR), TALUK OFFICE, KUNNATHUR. BY ADV. SHRI.MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 18089 of 2007 ------------------------- Dated, this the 13th day of June, 2007 J U D G M E N T Since petitioner has filed separate appeals against penalty and tax demands, before the appellate authority and having regard to the contentions raised there will be stay against Exts.P9 & P10 recovery proceedings till disposal of the appeals on petitioner remitting Rs. 5 lakhs within one month from now. The appellate authority is directed to take up the appeals and dispose of the same within three months from the date of making payment as above. If the petitioner does not make payment as above, recovery proceedings can be continued during pendency of the appeals and in that case appeals will be taken up in the usual course. This WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg