IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 25524 of 2008(L) --------------------------------------------- PETITIONER: --------------------- ST.DOMINIC CATHEDRAL CHURCH KANJIRAPPALLY, REP. BY ITS TRUSTEE SRI.BENNY JACOB. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ------------------------- 1. SALES TAX OFFICER, PONKUNNAM. 2. SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOTTAYAM. 3. THAHSILDAR R.R., KANJIRAPPALLY. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 25524 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of August, 2008 JUDGMENT Petitioner challenges Ext.P10. Ext.P10 is an order passed by the Tribunal dismissing the stay petition. The question to be considered is whether rubber tree would constitute timber and would attract liability to tax under the KGST Act. Petitioner points out that the issue is not free from doubt. He also relied on Ext.P4 order of the Division Bench in a Tax Revision Case. It is pointed out that none of these aspects were considered in Ext.P10. 2. I heard learned Government Pleader also. 3. I feel that the petitioner is entitled to an interim order of stay on condition that the petitioner deposits 30% of the amount demanded. Accordingly, the writ petition is disposed of setting aside Ext.P10 and directing that if the petitioner deposits 30% of the amount within two weeks from today, revenue recovery proceedings relating to the demand for tax with interest will be kept in abeyance till the disposal of the appeal. (K.M. JOSEPH, JUDGE) sb