IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 9TH NOVEMBER 2009 / 18TH KARTHIKA 1931 WP(C).No. 31805 of 2009(U) --------------------------------------- PETITIONER: ------------------- M.T.JOSEPH, PROPRIETOR, MILKA AGENCIES, WEST MANGAD, PAZHANJI. BY ADVS. MR.K.I.MAYANKUTTY MATHER, MR.K.S.SAJEEV KUMAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, KUNNAMKULAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, TRICHUR. R1 TO R3 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.31805 OF 2009 ------------------------------ Dated this the 9th day of November, 2009 J U D G M E N T ---------------------- 1. Since statutory appeals and stay petitions filed against Ext.P1 and Ext.P1(a) orders of assessment are pending consideration and disposal before the 2nd respondent, I am inclined to dispose of the writ petition directing the 2nd respondent to have an early disposal of the matter. 2. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 and P3(a) stay petitions filed along with Ext.P2 and P2(a) appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 3. It is pointed out that the dispute pertains to rate of tax applicable to the product dealt with by the petitioner and in Ext.P4 order passed in another case, the appellate authority had already dealt with the issue relating to rate of tax of the same product. Therefore while disposing the stay applications as directed above the 2nd respondent shall also take note of Ext.P4 order. W.P.(C)31805/09-U 2 4. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 and P1(a) assessments, initiated pursuant to Ext.P5 and P5(a) notice, till orders are passed by the 2nd respondent on stay application as directed above. 5. The 2nd respondent shall also take steps to have an early disposal of the appeals itself, thereafter. C.K.ABDUL REHIM, JUDGE. okb