IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 3RD JULY 2008 / 12TH ASHADHA 1930 WP(C).No. 19688 of 2008(R) -------------------------- PETITIONER: ----------------- M/S.CADBURY INDIA LIMITED THRIKKAKARA PIPELINE JUNCTION THRIKKAKARA P.O., KOCHI 682 021,REPRESENTED BY MR. K.P. MAGUDAPATHY,AUTHORISED SIGANATORY BY ADV. SRI.JOSEPH JERARD SAMSOM RODRIGUES RESPONDENTS: --------------------- 1. THE ASSISTANT COMMISSIONER (AA) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. ADDL. R2. DEPUTY COMMISSIONER(APPEALS), ERNAKULAM. ADDL.R2 IS SUO MOTU IMPLEADED VIDE JUDGMENT DTD.3.7.2008. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.19688 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of July, 2008 JUDGMENT Petitioner challenges Ext.P2. Ext.P2 is an order imposing penalty on the petitioner. Petitioner has preferred Ext.P3 appeal against Ext.P2 accompanied by Ext.P4 application for stay. Petitioner has also filed Ext.P5 purporting to be a petition seeking rectification under Section 66 of the Kerala Value Added Tax Act. 3. Deputy Commissioner (Appeals), Ernakulam is suo motu impleaded as additional second respondent. Government Pleader appears for both the respondents. There will be a direction to the first respondent to consider and take a decision on Ext.P5 in accordance with laws within two weeks from the date of receipt of a copy of this judgment. There will be a further direction to the additional second respondent to consider and take a decision on Ext.P4 in accordance with law within a period of one month from the date of receipt of a copy of this judgment. Recovery proceedings will be kept in abeyance for a period of one month. Petitioner will produce a copy of this judgment immediately on receipt of the same before the respondents. (K.M. JOSEPH, JUDGE) sb