IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 24TH JANUARY 2008 / 4TH MAGHA 1929 WP(C).No. 2954 of 2008(B) ------------------------- PETITIONER: ------------ M/S.MAS ENTERPRISES LTD., VANDANMEDU P.O., UDUMBANCHOLA TALUK, IDUKKI DISTRICT, REP. BY ITS MANAGING DIRECTOR, T.T.JOSE. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ------------- 1. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, IDUKKI DISTRICT. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE TAHSILDAR, REVENUE RECOVERY, NEDUMKANDAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C) No.2954 of 2008 ------------------------------------------- Dated this the 24th day of January, 2008 JUDGMENT The matter arises under the Central Sales Tax Act and the relevant assessment year is 2001-2002. Under Ext.P1, assessment in relation to the above assessment year was completed. When that was carried in appeal, the second respondent disposed of the matter by Ext.P2 order remanding for fresh assessment. Accordingly, by Ext.P3, fresh assessment was completed and the petitioner submits that tax so assessed has been fully paid and Ext.P6 is referred to in this context. 2. It is stated that aggrieved by Ext.P3, he has filed an appeal to the second respondent, which is Ext.P4 in this writ petition. Along with Ext.P4 appeal, petitioner has also filed a petition for an early hearing of the appeal and has also filed Ext.P5(a) stay petition. While orders are awaited, petitioner submits that Ext.P7 demand notice has been issued for recovery of the interest that is found to be due in terms of Ext.P3. Challenging the notice, this writ petition has been filed. WPC2954/2008 2 3. According to the petitioner, the entire amount of tax has been paid and what remains is only the liability for interest. Now that a statutory appeal is pending, it is only proper that the appeal is disposed of by the second respondent on an expeditious basis. Accordingly, I dispose of this writ petition directing that the second respondent shall take up and consider Ext.P4 appeal and dispose of the same as expeditiously as possible, at any rate within a period of eight weeks from the date of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Ext.P7 shall stand deferred. ANTONY DOMINIC, JUDGE csl WPC2954/2008 3