IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 22ND FEBRUARY 2010 / 3RD PHALGUNA 1931 WP(C).No. 5586 of 2010(W) ------------------------- PETITIONER(S): --------------- SELVAM BROILERS (P) LTD., SELVAM HOUSE, HILL PALACE ROAD, TRIPUNITHURA, REPRESENTED BY ITS MANAGER (ACCOUNTS) M.PERIYASWAMY. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(ASSMT) COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULAM. 2. THE ASSISTANT SECRETARY, SALES TAX APPELLATE TRIBUNAL ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 5586 of 2010 ------------------------------------- Dated, this the 22nd day of February, 2010 J U D G M E N T The petitioner has approached this Court with the following prayers. (i) To call for the records leading to Ext.P1 order of assessment and Ext.P3 rectification order, verify and quash the same by issuing a writ of certiorari. (ii) To restrain the 3rd respondent from continuing with revenue recovery proceedings vide Ext.P4 and P4 (a) recovery notices till disposal of Ext.P2 appeal. (iii) To direct the 1st respondent to consider and pass orders in Ext.P5 application submitted by the petitioner. The learned counsel for the petitioner submits that Ext.P2 appeal preferred by the petitioner has already been heard by the 2nd respondent on 08.02.2010 and that the final orders are awaited. The learned counsel for the petitioner submits that the remaining grievance is in respect of non consideration of Ext.P5 application for providing the benefit of the 'Amnesty Scheme' which is pending consideration before the first respondent, while coercive steps being pursued against the petitioner as borne by Ext.P4/P4(a) without any regard to the pendency of the proceedings. WP(C) No.5586/2010 2 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to pass final orders in accordance with law on Ext.P2 appeal, as expeditiously as possible, at any rate, within three weeks from the date of receipt of a copy of this judgment. Simultaneously, the first respondent is directed to consider and pass appropriate orders on Ext.P5 application for the benefit of Amnesty Scheme, which shall be finalized within three weeks from the date of receipt of a copy of this judgment. It is made clear that, fill such orders are passed as above, all further coercive steps pursuant to Exts.P4 and P4(a) shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc