IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 WP(C).No. 10338 of 2008(E) -------------------------- PETITIONER: ------------ Y.SUNIL KUMAR, PANCHAMI TABOOK COMPANY, KARAMCODE P.O., CHATHANNOOR, KOLLAM. BY ADV. SRI.SERGI JOSEPH THOMAS RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), KOLLAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER, KOLLAM. BY G.P. SRI.E.P.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10338 of 2008 .................................................................... Dated this the 27th day of March, 2008. JUDGMENT Since first appeals are said to be disposed of and petitioner wants to file second appeals against sales tax assessments confirmed in first appeals for the assessment years 2005-2006 and 2006-2007m there will be direction to the respondents to withhold recovery proceedings for two months from now on petitioner remitting one third of the demand in two equal instalments, first of which will be paid before 31st of this month and the balance before 30.4.2008. It is for the petitioner to collect first appellate orders and file appeal before the Tribunal and move for stay. I make it clear that the Tribunal is free to consider stay application without being influenced by the conditional stay order granted by this court. Recovery proceedings should be kept in abeyance for two months from now and thereafter recovery will be based on orders in the stay application passed by the Tribunal. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms