IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH APRIL 2008 / 20TH CHAITHRA 1930 WP(C).No. 12138 of 2008(T) -------------------------- PETITIONER: ------------ M/S.PALATHUMPATTU SKY JEWELLERY CHENGANNUR, REPRESENTED BY ITS MANAGING PARTNER NINAN JOHN. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER,(ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, ALAPPUZHA 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. 3. INSEPCTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, CHENGANNUR. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 12138 OF 2008 -------------------------------------------- Dated this the 9th day of April, 2008 JUDGMENT Since petitioner has filed appeal against sales tax assessment for the year 2003-04, there will be stay against recovery proceedings till disposal of the appeal on petitioner remitting one third of the balance amount due after giving credit for the payments already made by the petitioner, within one month from now. The assessing officer will verify the payments made by the petitioner and give credit for the payments made by the petitioner and demand one third of the balance amount due for the petitioner to make payment within the time stated above. The appellate authority is directed to take up 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 kk 2