IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 28TH OCTOBER 2008 / 6TH KARTHIKA 1930 WP(C).No. 31467 of 2008(U) -------------------------- PETITIONER(S): --------------------- M/S/SOSIL CHEMICALS PRIVATE LTD., IV/12,IRUMAPANM,ERNAKULAM, REPRESENTED BY THE MANAGING DIRECTOR, P.R. SANKARANARAYANAN, BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): ----------------------- 1. THE SPECIAL TAHSLDAR, REVENUE RECOVERY, TLUK OFFICE, KANAYANNUR TALUK, ERNAKULAM -1. 2. THE COMMERCIAL TAX OFFICER -1, FIRST CIRCLE, TRIPUNITHURA. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 31467 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of October, 2008 JUDGMENT Petitioner has preferred an appeal before the third respondent. There is an interim order granting stay on condition of the petitioner depositing Rs.10 lakhs out of the disputed demand and furnishing security for the balance amount. It was further ordered that credit should be given for any amount paid out of the disputed demand in computing the payment of Rs.Ten Lakhs. According to the petitioner, petitioner is entitled to credit of Rs. Nine Lakhs and it need pay Rs.One Lakh under Ext.P13, which it is prepared to pay. It is submitted that though petitioner was prepared to pay Rs. One Lakh, it was not allowed to pay the amount. Ext.P14 is a notice of sale, by which the property of the petitioner is put up for sale. 2. I heard learned Government Pleader also. The writ petition is disposed of as follows: The second respondent will verify what is the amount for which credit should be given in terms of Ext.P13. This should be done within a period of two weeks from the date of production of a copy of this judgment. In the meantime, if the petitioner remits Rs.One Lakh within one week from today, proceedings pursuant to Ext.P14 will be adjourned for a period of WPC. 31467/2008. 2 one month from today. If it is found that there is sufficient credit as contended by the petitioner, proceedings pursuant to Ext.P14 will not be enforced till the disposal of the appeal. If it is found by the second respondent that even after giving due credit to the amount as contemplated in Ext.P13, petitioner is liable to pay more amount, the petitioner will be intimated the amount to be paid within a period of three weeks from the date of receipt of a copy of this judgment, in which case if the petitioner pays the said amount within a period of one month from today, proceedings will be kept in abeyance till the disposal of the appeal. (K.M. JOSEPH, JUDGE) sb