IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 4343 of 2010(P) ------------------------- PETITIONER: --------------- M/S.UNITED BREWERIES LTD., VARANAD, CHERTHALA, REP. BY ITS GENERAL MANAGER, K.SUDHIR. BY ADV. SRI.N.MURALEEDHARAN NAIR ADV. SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, (IB) MATTANCHERRY, OFFICE OF THE DEPUTY COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY. 2. SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 4343 OF 2010 ......................................................................... Dated this the 10th February , 2010 J U D G M E N T Pursuant to Ext. P15 judgment passed by this Court, the statutory appeals filed by the petitioner challenging Exts. P1 to P3 orders imposing penalty upon the petitioner in respect of the assessment years 2005-06 to 2007-08, were finalised by the first Appellate Authority/ Deputy Commissioner (Appeals) as borne by Ext.P6 common appellate order, whereby some modifications were made. Being still aggrieved of the order passed by the first Appellate Authority, the same has been subjected to challenge by the petitioner by way of Exts. P7 to P9 appeals along with Exts.P10 to P12 petitions for stay before the second respondent/Appellate Tribunal, which are still pending consideration. The grievance of the petitioner is that it is without any regard to the pendency of the above proceedings that the third respondent has issued Ext. P13 demand notice, which is W.P.(C) No. 4343 OF 2010 2 under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the second respondent is directed to consider and pass appropriate orders on Exts.P10 to P12 petitions for stay, in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Exts. P10 to P12 petitions, all further proceedings pursuant to Ext.P13 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk