IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 4TH MARCH 2008 / 14TH PHALGUNA 1929 W.P.(C).No. 7383 of 2008(D) ---------------------------------- PETITIONER: -------------- M/S.WIPRO LIMITED, 38/628-F, 4TH FLOOR, A & P ARCADE, SAHODARAN AYYAPPAN ROAD, COCHIN-682 020, REPRESENTED BY ITS OPERATIONS MANAGER MS.USHA PRADEEPKUMAR. BY ADV. SRI.JOSEPH KODIANTHARA SRI.BINU MATHEW SRI.TERRY V.JAMES RESPONDENTS: ----------------- 1. THE ASSISTANT COMMISSIONER III, SPECIAL CIRCLE III, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = W.P.(C) No. 7383 OF 2008 - D = = = = = = = = = = = = = = = Dated this the 4th day of March, 2008 J U D G M E N T Against Exts. P1 and P2 assessment orders the petitioner has filed Exts. P3 and P4 appeals. While these appeals along with Exts. P5 and P6 stay petitions are pending consideration of the 2nd respondent, revenue recovery proceedings have been initiated by Exts. P7 and P8 and hence this writ petition is filed. 2. Learned counsel for the petitioner submits that it is wholly on the export turn over that tax has now been assessed. It is submitted that the software that is manufactured is being exported through internet itself and therefore documents like bill of lading, etc. will not be available and that insistence on the production of such documents is unreasonable. Be that as it may, it is a matter for the appellate authority to consider and I do not think that at this stage this Court will be justified in going into those contenitons of the petitioner. W.P.(C) No. 7383 OF 2008 - 2 - 3. Now that the appeals are pending before the 2nd respondent as noticed above, I dispose of this writ petition directing that the 2nd respondent shall consider Exts. P3 and P4 appeals with notice to the petitioner and pass orders thereon. This shall be done by the 2nd respondent as expeditiously as possible, at any rate within 8 weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Exts. P7 and P8 will stand stayed on condition that the petitioner remits 1/3rd of the amount demanded therein within 10 days from today. ANTONY DOMINIC JUDGE jan/-