IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 30TH SEPTEMBER 2008 / 8TH ASWINA 1930 WP(C).No. 29014 of 2008(D) -------------------------- PETITIONER(S): --------------- MONSON JOB,KALLUKULAM CONSTRUCTIONS, PATHANAMTHITTA. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT(S): --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER(APPEALS)-II COMMERCIAL TAXES, KOLLAM. 3. INTELLIGENCE OFFICER(IB) COMMERCIAL TAXES, PATHANAMTHITTA, 4. THE OCOMMERCIAL TAX OFFICER (WORKS CONTRACT & LUXURY TAX) PATHANAMTHITTA. 5. THE TAHSILDAR (RR) TATHANAMTHITTA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 29014 OF 2008 D ```````````````````````````````````````````````````` Dated this the 30th day of September, 2008 J U D G M E N T Writ petition has been taken up for final hearing by the consent of the parties. I heard learned counsel for petitioner and learned Government Pleader. Petitioner is aggrieved by the penalty under section 45A imposed by the 3rd respondent against which the petitioner preferred revision before the first revisional authority which dismissed the same by Ext.P3. Petitioner has challenged Ext.P3 by filing Ext.P4 along with Ext.P5 stay petition which are pending consideration. Petitioner is faced with Ext.P6 recovery notice. Petitioner has also a complaint on the delay in completing the assessment for the year 2004-05. It is pointed out that in June 2007, petitioner has received notice from the Fast Track Assessment Team and that there is no basis for not completing the assessment yet. 2. I feel that the assessment for the year 2004-05 WPC.29014/08 : 2 : should be completed at the earliest and also the proceedings may be kept in abeyance till a decision is taken on the application for stay filed as Ext.P5. Writ petition is disposed of directing the 1st respondent to consider and take a decision on Ext.P5 in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such decision is taken on Ext.P5, proceedings pursuant to Ext.P6 will be kept in abeyance. There will be a further direction to the 4th respondent to complete the assessment for the year 2004-05 without delay and at any rate, within six weeks from the date of receipt of a copy of this judgment. Petitioner will produce a copy of this judgment before the 1st respondent as soon as it is received. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE