IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 13TH AUGUST 2007 / 22ND SRAVANA 1929 WP(C).No. 24435 of 2007(H) -------------------------- PETITIONER: ------------ T.P.S. MENON, MANAGING DIRECTOR, USHMATECH TEXTILE ENGINEERS PVT. LTD., PATTANAKAKD, SHERTALLAI. BY ADV. SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, ALLEPPEY. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES (APPEALS), KOLLAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 24435 OF 2007 -------------------------------------------- Dated this the 13th day of August, 2007 JUDGMENT Since petitioner has closed business and having regard to contentions raised, there will be stay against recovery of penalty due under Exts. P4 and P5 till disposal of the appeal on petitioner remitting Rs. 50,000/- within three weeks 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.C. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2