IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 16TH AUGUST 2007 / 25TH SRAVANA 1929 WP(C).No. 24826 of 2007(E) -------------------------- PETITIONER: ------------ M/S.ELITE FOODS PVT.LTD., MAJOR INDUSTRIAL ESTATE, KALAMASSERY, ERNAKULAM REPRESENTED BY SR.EXECUTIVE FINANCE, SREEKUMAR P.S. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (AASMT.) COMMERCIAL TAXES, SPL.CIRCLE, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 24826 OF 2007 -------------------------------------------- Dated this the 16th day of August, 2007 JUDGMENT Since petitioner has filed appeals against KGST and CST assessments for 2002-03, there will be stay against recovery proceedings for recovery of sales tax till disposal of the appeals on petitioner remitting one third of the demand within one month. 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 2