M/S.Prakash Jewellery vs The Commercial Tax Officer on 24 May, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 15659 of 2007(L)


1. M/S.PRAKASH JEWELLERY,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. THE INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.T.M.SREEDHARAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :24/05/2007

 O R D E R
                    C.N.RAMACHANDRAN NAIR, J.

                    -----------------------------------

                      WP(C) No. 15659 of 2007 L

                          -------------------------

               Dated, this the 24th day of May, 2007


                              J U D G M E N T

Since the petitioner has filed appeal against sale tax

assessment, this WP(C) is disposed of granting stay against

recovery of arrears of sale tax due for the year 2004-05 on

petitioner remitting 1/3rd of the balance demand 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. Recovery proceedings will remain

stayed for one month and if payment is not made as above,

recovery can be continued. Moreover, if payment is not made as

above, entire amount can be recovered from the petitioner.

This WP(C) is disposed of as above.

(C.N.RAMACHANDRAN NAIR, JUDGE.)

jg