IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 8TH AUGUST 2007 / 17TH SRAVANA 1929 WP(C).No. 24117 of 2007(U) -------------------------- PETITIONER: ------------ V. RAM KUMAR, S/O.RADHAKRISHNA MENON, VALLATH HOUSE, PATTURAIKKAL, POONKUNNAM P.O., THRISSUR. BY ADV. SRI.N.K.SUBRAMANIAN ADV. SHRI.S.ANANTHAKRISHNAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, THRISSUR. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (R.R), THRISSUR-20. BY ADV. SHRI.C.K. GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 24117 of 2007 --------------------------------- Dated, this the 8th day of August, 2007 J U D G M E N T Since petitioner has filed appeal against CST assessment for the year 2001-02 and in view of the payment of CST @ 4% made by the petitioner as evidenced by Ext.P6 chalan, there will be stay against recovery of balance amount of tax till disposal of the appeal on petitioner remitting rupees ten thousand within six weeks from now. 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. If payment is not made, balance demand can be recovered during pendency of appeal and in that case, appeal will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg