IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 20TH JULY 2010 / 29TH ASHADHA 1932 WP(C).No. 22545 of 2010(P) -------------------------- PETITIONER(S): --------------- BABY ANTONY, PROPRIETOR ENVEES INN, ERAMALLOR. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER SWUAD NO.II DEPT OF COMMERCIAL TAXES ALAPPUZHA PIN 688 010 2. THE SALES TAX APPELLATE TRIBUNAL, KOTTAYAM BENCH, KOTTAYAM - 686 039 3. THE DEPUTY TAHASILDAR (RR) CHERTHALA, PIN 688 552 BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.22545 of 2010-P ---------------------------- Dated this the 20th day of July, 2010. J U D G M E N T Being aggrieved of the assessment orders passed by the Assessing authority, the petitioner has preferred three different appeals before the appellate authority and after considering the facts and figures, the impugned orders were intercepted by the appellate authority, remitting the matter to the assessing authority for fresh consideration, which lead to Ext.P9 to P11 modified orders passed by the first respondent. However, in the meanwhile, being not satisfied with the extent of intervention made by the first appellate authority, the petitioner preferred further appeals as borne by Exts.P5 to P7, which are pending consideration before the second respondent. Without any regard to the pendency of the appeals, Ext.P8 series demand notices have been issued, which made the petitioner to approach this Court by filing this Writ Petition. 2. Heard the learned Government Pleader appearing for the respondents, who submits with reference to the materials on record that, the total liability of the petitioner as per the modified orders (Ext.P9 to P11) will be nearly Rs.30 lakhs. W.P(C) No.22545 of 2010-P 2 3. The learned counsel for the petitioner submits that, the appeals were originally posted for hearing on 30.6.2010, which happened to be adjourned to 14.7.2010 and now all the appeals are posted on 27.7.2010. This being the position, this Court finds that appropriate direction can be given to the second respondent to finalise Exts.P5 to P7 appeals, so as to put quietus to the issue in hand; more so since the appeals have already been posted for final hearing on 27.7.2010. 4. In the above circumstances, the second respondent is directed to consider and pass final orders on Exts.P5 to P7 appeals in accordance with law without delay, at any rate within two months from the date of receipt of a copy of this judgment. The coercive proceedings pursuant to Ext.P8 series demand notices shall be kept in abeyance till such time; on condition that the petitioner satisfies a sum of Rs.9 lakhs (Nine lakhs) and furnishes security for the balance amount within two weeks. The amount to be paid by the petitioner as above shall be against the penalty to be satisfied by the petitioner. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON, JUDGE //True Copy// ab P.A to Judge