IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 22ND MAY 2008 / 1ST JYAISHTA 1930 WP(C).No. 37351 of 2004(V) -------------------------- PETITIONER: ------------ M/S. SILPI CONSTRUCTION CONTRACTORS, PENTA SQUARE, M.G. ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER F. EDISON. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE SALES TAX OFFICER (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE APPELLATE ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (R.R.) KANAYANNUR TALUK, ERNAKULAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ASSESSMENT ORDER DT.30.9.2003 PASSED BY R1 FOR 99-00. P2: TRUE COPY OF APPEAL DT.29.9.2004 FILED BY PETITIONER BEFORE R2. P3: TRUE COPY OF APPLICATION FOR STAY OF COLLECTION OF TAX DT.29.9.2004 FILED BY PETITIONER BEFORE R2. P4: TRUE COPY OF RR NOTICE DT.19.11.2004 ISSUED TO PETITIONER BY R3. P5: TRUE COPY OF NOTE DT.10.12.2004 FILED BY PETITIONER BEFORE R2. P6: TRUE COPY OF LIST OF 21C DECLARATIONS RELATING TO TAX DEDUCTED BY THE AWARDERS IN 96-97. P7: TRUE COPY OF ASSESSMENT ORDER DT.28.3.2001 FOR THE YEAR 96-97. P8: TRUE COPY OF LIST OF 21C DECLARATIONS RELATING TO TAX DEDUCTED BY THE AWARDERS IN 97-98. P9: TRUE COPY OF THE ASSESSMENT ORDER DT.29.4.2002 FOR THE YEAR 97-98. P10: TRUE COPY OF THE LIST OF 21C DECLARATIONS RELATING TO TAX DEDUCTED BY THE AWARDERS IN 98-99. P11: TRUE COPY OF ASSESSMENT ORDER DT.10.3.2003 FOR THE YAR 98-99. P12: TRUE COPY OF PRE-ASSESSMENT NOTICE DT.4.10.2004 FOR 2000-01. P13: TRUE COPY OF LIST OF FORM 21C DECLARATIONS RELATING TO TAX DEDUCTED BY AWARDERS IN 2000-01. P14: TRUE COPY OF THE REPRESENTATION DT.7.12.2004 SUBMITTED BY PETITIONER TO R1. P15: TRUE COPY OF THE STAY ORDER DT.10.12.2004 PASSED BY R2. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.37351 of 2004 .................................................................... Dated this the 22nd day of May, 2008. JUDGMENT The W.P. was filed challenging interim order of stay issued by the appellate authority. Obviously appeal itself would have been disposed of by now. In any case if appeal is not disposed of, there will be direction to the appellate authority to dispose of the appeal within one month from date of production of copy of this judgment. The interim direction to the Assessing Officer to dispose of petitioner's application for refund will stand and if orders are not passed, orders should be issued immediately. The conditional interim stay granted by this court will continue to be in force for six weeks, if petitioner has made payment of Rs.1 lakh. The petitioner will produce copy of this judgment before the respondents for compliance. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms