IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 6TH JUNE 2007 / 16TH JYAISHTA 1929 WP(C).No. 17379 of 2007(R) -------------------------- PETITIONER: ------------ M/S. AVASARALA TECHNOLOGIES LIMITED, 47, 36TH MAIN ROAD, BTM 1ST STAGE, DOLLAR SCHEME, BANGALORE – 560 068. A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT, 1956 REPRESENTED BY ITS MANAGING DIRECTOR & CEO SHRI.T.T.MANI. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. SALES TAX OFFICER (W.C. & L.T.), OFFICE OF THE DY. COMMISSIONER, COMMERCIAL TAXES, KASARGOD. 2. DY.COMMISSIONER (A), COMMERCIAL TAXES, KOZHIKKODE. 3. SPECIAL TAHSILDAR, SOUTH TALUK, BANGALORE. 4. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY ADV. SHRI.MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 17379 of 2007 --------------------------------- Dated, this the 6th day of June, 2007 J U D G M E N T Since petitioner has filed appeal, though with some delay, against Ext.P2 assessment, W.P. is disposed of directing the appellate authority to condone the delay in filing the appeal and dispose of it within three months from the date of making payment of one-third of the balance demand, which should be paid by the petitioner within one month from now. Recovery proceedings will be kept in abeyance for one month from now and if one-third of the balance demand is paid within one month, recovery proceedings will be kept in abeyance till disposal of the appeal by the appellate authority. Issue photocopy of this judgment today itself. Sd/- (C.N.RAMACHANDRAN NAIR, JUDGE)