IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 16TH AUGUST 2007 / 25TH SRAVANA 1929 WP(C).No. 24838 of 2007(F) -------------------------- PETITIONER: ------------ JOIT KUMAR B.JAIN, CENSUR INDUSTRIES, NIMADHA BUILDING, 33/2296 J, 1ST FLOOR, S.R.M.ROAD, KOCHI-18. BY ADV. SRI.K.G.ANIL BABU RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE ASSISTANT COMMISSIONER (AA)-II, COMMERCIAL TAXES, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, COMMERCIAL TAXES, THEVARA, ERNAKULAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 24838 OF 2007 -------------------------------------------- Dated this the 16th day of August, 2007 JUDGMENT Since petitioner has filed appeal against audit assessment for the year 2005-06, there will be stay against recovery proceedings for recovery of balance sales tax and interest due under Ext.P2 order till disposal of the appeal on petitioner remitting Rs. 50,000/- within one month from now. The appellate authority is directed to dispose of the appeal out of turn and dispose of the same within three months from the date of making payment as above. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2