IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 WP(C).No. 10455 of 2008(T) -------------------------- PETITIONER: ------------ M/S.CALICUT CONSTRUCTION LABOUR CONTRACT CO-OPERATIVE SOCIETY LTD. NO.D-2286, 17/183, PAVAMANI ROAD, CALICUT, REP. BY ITS SECRETARY, T.SAHADEVAN. BY ADV. SRI.T.V.GEORGE RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER(WC&LT), SALES TAX COMPLEX, JAWAHAR NAGAR, KOZHIKODE. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE EXECUTIVE ENGINEER, IRRIGATION DIVISION, KOZHIKODE. 4. THE DISTRICT COLLECTOR, KOZHIKODE. 5. GOVERNMENT OF KERALA, REP. BY THE SECRETARY TO COMMERCIAL TAXES, GOVT. SECRETARIAT, TRIVANDRUM. BY G.P. SRI.E.P.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10455 of 2008 .................................................................... Dated this the 27th day of March, 2008. JUDGMENT Since petitioner is a labour Society and having regard to the contentions raised that the work is essentially civil contract and having regard to the payment of sales tax at 2%, Exts.P7 and P12 stay orders issued for the assessment years 2003-2004 and 2004-2005 are modified reducing the total payment from 50% to rupees seventy five thousand. The petitioner is granted two weeks time from today to make payment. 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 pms