IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 17TH JULY 2007 / 26TH ASHADHA 1929 WP(C).No. 21924 of 2007(I) -------------------------- PETITIONER: ------------ M/S. PERIYAR CEMENTS (P) LTD., NIDA, KANJIKODE, PALAKKAD DISTRICT, REPRESENTED BY E.O. DEVASSYKUTTY, MANAGER-FINANCE & ADMINISTRATION. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VI, DEPT. OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.21924 of 2007 .................................................................... Dated this the 17th day of July, 2007. JUDGMENT Since petitioner has filed appeal against penalty levied for 2006-2007, there will be stay against Ext.P9 recovery proceedings till disposal of appeal on petitioner remitting rupees two lakhs fifty thousand within one month 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. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms