IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 22ND NOVEMBER 2010 / 1ST AGRAHAYANA 1932 WP(C).No. 34863 of 2010(G) ---------------------------------------- PETITIONER(S): ------------------------ MS.KRISHNA TRADERS, CHOVVALLURPADY, KANDANASSERRY, THRISSUR, REP. BY MANAGING PARTNER K.B. LALITHA. BY ADV. SRI.P. RAGUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, KUNNAMKULAM-680 503. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. 3. INSPG. ASST.COMMISSIONER, COM.TAXES, THRISSUR-680 125. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2010, ALONG WITH WP(C) NO. 34902 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.34863 of 2010 ------------------------------------------- Dated this the 22nd day of November, 2010 J U D G M E N T ---------------------- With respect to the period from April 2010 to May 2010, assessments were completed against the petitioner as per Ext.P1 & P2 orders. Aggrieved by the assessments the petitioner had preferred statutory appeals before the 2nd respondent, as per Ext.P3 & P4. Stay petitions as per Ext.P5 & P6 were also filed along with the appeals. It is submitted that the 2nd respondent has not yet considered either the appeals or the stay applications. Grievance of the petitioner is that recovery steps are now being proceeded against for realising the amount of tax in dispute, without considering pendency of the appeals on issuing Ext.P7 & P8 notices. Hence the petitioner seeks direction to keep in abeyance the recovery steps till the disposal of the appeals. 2. It is submitted that the only dispute in the appeal pertains to rate of tax applicable for the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is pending decision in W.P.(C).34863/10-G -2- various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from the Hon'ble Supreme Court. It is pointed out that this court had granted stay in many other cases, against recovery of the tax amounts, pending disposal of such appeals, on condition of payment of 1/3rd of the amounts in dispute. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P3 & P4 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1 & P2 assessment orders, which are now initiated pursuant to Ext.P7 & P8 notices, shall be kept in abeyance, on condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security for the balance amount, within three weeks from today. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb