IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 10TH JANUARY 2008 / 20TH POUSHA 1929 WP(C).No. 1262 of 2008(A) ------------------------- PETITIONER: --------------- P.JAYARAM, PROPRIETOR, M/S.J.P.RUBBERS, KOOTTAMPARA, AMARAMBALAM P.O., MALAPPURAM DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.P.CHANDRASEKHARAN PILLAI SRI.K.M.FIROZ RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, NILAMBUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE TAHSILDAR, TALUK OFFICE, NILAMBUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 1262 OF 2008 A ===================== Dated this the 10th day of January, 2008 J U D G M E N T The petitioner's grievance is that the first respondent has refused to receive admitted tax. According to the petitioner, the amount offered is payable for maintainability of appeal. The first respondent has vide Ext.P5 refused to receive the amount because huge amount of tax is recommended for recovery. If petitioner offers admitted tax, the officer is bound to receive it without any commitment to stop recovery which is within the powers of third respondent. The writ petition is therefore disposed of directing the first respondent to receive the tax offered by the petitioner and issue receipt for the same to the petitioner leaving freedom to the third respondent to proceed for recovery of balance amount in accordance with law. However, I make it clear that this WPC 1262/08 :2 : judgment should not be treated as stay against recovery of balance tax due under demand notice which third respondent can proceed to recover. ANTONY DOMINIC, JUDGE. Rp