IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 11TH JUNE 2007 / 21ST JYAISHTA 1929 WP(C).No. 17884 of 2007(D) -------------------------- PETITIONER: ------------ V.E.RAJAPPAN, PROPRIETOR, SREE NARAYANA ENTERPRISES, KADAVANTHARA. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, II CIRCLE, TRIPUNITHURA. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPT. COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KAKKANAD, KOCHI-30. BY ADV. SHRI.P.P.MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 17884 of 2007 ------------------------- Dated, this the 11th day of June, 2007 J U D G M E N T Sine petitioner has filed appeal against sales tax assessment for the year 2003-04, there will be stay against Ext.P4 recovery proceedings till disposal of the appeal on petitioner remitting Rs. 15,000/- within one month from now. The appellate authority is directed to take up the appeal and dispose of the same within three months from the date of making payment as above. If payment is not made as above, entire demand can be recovered and in that case appeal will be taken up in the usual course. This WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg