IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD MARCH 2010 / 2ND CHAITHRA 1932 WP(C).No. 1768 of 2010(U) ------------------------- PETITIONER: --------------- M/S.THANKAM CHEMICALS PVT.LTD, PNEDA CORNER,EDAPPALLY.P.O,COCHIN-24,REPRESENTED BY ITS DIRECTOR SMT.MOLY VARGHESE. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER(IB), COMMERCIAL TAXES,ERNAKULAM. 2. COMMERCIAL TAX OFFICER,COMMERCIAL TAXES, IST CIRCLE,KALAMASSERY. 3. SALES TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, THEVARA, COCHIN -15. 4. COMMERCIAL TAX OFFICER,COMMERCIAL TAXES, 2ND CIRCLE,ERNAKULAM. 5. DEPUTY TAHSILDAR(RR),KANAYANNUR TALUK, ERNAKULAM,COCHIN-11. BY GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.1768 OF 2010 ......................................................................... Dated this the 23rd March , 2010 J U D G M E N T Heard the learned Counsel for the petitioner as well as the learned Government Pleader. 2. During the course of hearing it was brought to the notice of this Court, with reference to the materials on record that a sum of Rs.2,35,824/- is available as the 'balance tax exemption' for the unit in respect of 1999-2000(which has been given in the assessment order as well). 3. This being the position, the learned Counsel for the petitioner submits that the statutory appeal already preferred by the petitioner challenging the impugned proceedings might be directed to be considered and disposed of so as to have quietus of the matter, more so when the other reliefs sought for to direct the 4th respondent to pass modified assessment orders pursuant to Ext. P14 to P17 appellate orders have been got satisfied and the delay in filing Ext. P6 and P10 appeals has been W.P.(C) No.1768 OF 2010 2 got condoned. 4. After considering the submissions made from both the sides, this Court finds that Exts. P6 and P10 which are pending consideration before the 3rd respondent could be directed to be considered and disposed of, in accordance with law. Accordingly, the third respondent is directed to consider the aforesaid appeals, of course, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of the judgment . It is made clear that till such final orders are passed as above, all further coercive steps stated as being pursued against the petitioner pursuant to Exts. P3 and P4 shall be kept in abeyance. The Writ Petition is disposed of . P.R. RAMACHANDRA MENON, JUDGE. lk