IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 15TH JUNE 2007 / 25TH JYAISHTA 1929 WP(C).No. 18503 of 2007(C) -------------------------- PETITIONER: ------------ SAFE EXPORTS (P) LTD., IIIRD LEVEL, MATHEWSONS TRADE CENTRE, OPP.JAWAHARLAL NEHRU STADIUM, KALOOR, KOCHI-17, REPRESENTED BY ITS DIRECTOR, MOHAMMED ILLIAS ISMAIL. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE (PRODUCE), COMMERCIAL TAXES, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/06/2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 18503 OF 2007 -------------------------------------------- Dated this the 15th day of June, 2007 JUDGMENT Since petitioner has filed appeals against sales tax assessments for 2002-03 and 2003-04 there will be stay against recovery under Exts. P8, P9 and P10 respectively on petitioner remitting Rs. 25,000/- towards demand for 2002-03 both towards KGST and CST and Rs. 2 (two) lakhs towards demand for 2003-04 within a period of one month from now. The appellate authority is directed to take up the appeals 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