IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WA.No. 1640 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.28043/2011 Dated 21/10/2011 .................... APPELLANT/RESPONDENT: -------------- M/S.OCEANUS DWELLINGS (P) LTD., PRIYADARSINI NAGAR, PUTHOOR, PALAKKAD-678 001, REPRESENTED BY K.A.FRANCIS, REGIONAL MANAGER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS/RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 2. DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 013. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. ADV.SRI.C.BOBY JOHN, SPL.GOVERNMENT PLEADER FOR TAXES THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag.C.J. & P.S.GOPINATHAN, J. ------------------------------------------ W.A.No.1640 OF 2011 ------------------------------------------- Dated this the 2nd day of November, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, Ag.C.J. The learned Single Judge granted part of the relief prayed for in the W.P.(C) by directing the appellate authority to hear the assessment appeal as well as penalty appeal together. In terms of sequence, the appellant authority should consider assessment appeal first because penalty is a consequence of assessment over and above the turn over and tax declared. We do not think any direction is called for in this regard. However, we are sure that the appellate authority will keep in mind that he should consider assessment appeal and then penalty appeal thereafter, though on the same day hearing can be concluded in both the appeals. 2. The grievance of the appellant is that recovery is initiated during pendency of the appeals. We feel having regard to the total amount involved that is above two crores, the W.A.No.1640/2011 2 appellant can be granted a conditional stay. Accordingly, we direct the respondents to keep in abeyance the recovery proceedings for three weeks on the appellant depositing of Rs.40,00,000/- (Rs.Fourty lakhs). If payment is made as above, the recovery will be kept in abeyance till disposal of the appeals. The appellate authority is directed to dispose of the appeals after hearing the appellant, within two months from the date of making payment as above. The amount paid should be credited towards tax dues in the assessment. (C.N.RAMACHANDRAN NAIR, Acting Chief Justice) (P.S.GOPINATHAN, JUDGE) ps/2/11