IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 12515 of 2008(M) -------------------------- PETITIONER: ------------ PAMPA STEELS KUNDANNOOR, MARADU,REPRESENTED BY SALY K. JOY PROPRIETRIX. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ----------------- 1. ASSISTANT COMMISSIONER SPECIAL CIRCLE-1 (KVAT) ERNAKULAM , KOCHI, PIN 682 015 2. ASSISTANT COMMISSIONER (AA) O/O. THE DC (AA) COMMERCIAL TAXES ERNAKULAM PIN 682 015 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM PIN 682 015 4. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM KAKKANAD PIN 682 015 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM PIN 695 001 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12515 of 2008 --------------------------------- Dated, this the 10th day of April, 2008 J U D G M E N T Since petitioner has filed appeal against sales tax assessment for the year 2005-06, this writ petiiton is disposed of granting stay against recovery proceedings till disposal of the appeal on petitioner remitting 40% of the balance demand within one month from now. The appellate authority is directed to take up the appeal out of turn and dispose of the same within a period of three months from the date of making payment as above. If payment is not made as above, balance demand will be recovered during pendency of appeal, and in that case, appeal will be disposed of in the usual course. (C.N.RAMACHANDRAN NAIR, JUDGE) jg