IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 7TH APRIL 2011 / 17TH CHAITHRA 1933 WP(C).No. 11197 of 2011(Y) --------------------------------------- PETITIONER: ------------------- C.N.RADHAKRISHNAN, PROPRIETOR, M/S. QUALITY AGENICIES, CHAVAKKAD. BY ADVS. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, CHAVAKKAD-680 506. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES IRINJALAKUDA-680 125. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.11197 of 2011 ------------------------------------------- Dated this the 7th day of April, 2011 J U D G M E N T ---------------------- With respect to the periods of November 2009 to March 2010, assessment was completed against the petitioner as per Ext.P1 order. Aggrieved by the said order, the petitioner had filed statutory appeal before the 2nd respondent, as per Ext.P2. Stay petition as per Ext.P3 was also filed along with the appeal. It is stated that the 2nd respondent has not yet considered either the appeal or the stay application. Grievance of the petitioner is that recovery steps are now being proceeded against for realising amounts of tax in dispute without considering pendency of the appeal. Hence the petitioner seeks direction to keep in abeyance the recovery steps till disposal of the appeal. 2. It is submitted that the only dispute in the appeal pertains to rate of tax applicable to the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the manufacturer as well as other dealers, awaiting decision on W.P.(C).11197/11 -2- the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay against recovery of the tax amounts in dispute in many other cases, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts. 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.P2 appeal, 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 order shall be kept in abeyance subject to condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb