IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 24TH JUNE 2010 / 3RD ASHADHA 1932 WP(C).No. 19680 of 2010(H) -------------------------- PETITIONER: --------------- M/S.POONAM GRAHANIRMAN (P) LTD., MANIMADOM, AMBALAPPUZHA, REP. BY SRI.R.ANANTHA NARAYANAN, MANAGING DIRECTOR. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (W.C& L.T) OFFICE OF THE DY.COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 2. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 4. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.19680 of 2010 ---------------------------- Dated this the 24th day of June, 2010. J U D G M E N T This appears to be the second round of litigation with regard to the very same cause of action. 2. Pursuant to Ext.P3 order passed by the first appellate authority ie, the second respondent, the revised assessment order was passed, as borne by Ext.P2. The petitioner is still aggrieved of the course pursued by the first respondent while passing Ext.P2, which hence is subjected to challenge by filing Ext.P4 appeal along with petition for stay, which proceedings are pending consideration before the second respondent. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances to have a finality to the issue in hand, this Court finds it fit and proper to direct the second respondent to finalise the appeal. Accordingly, the second respondent is directed to consider and finalise Ext.P4 appeal in accordance with law, as expeditiously as possible, at any W.P(C) No.19680 of 2010 2 rate within two months from the date of receipt of a copy of this judgment. It is made clear that the recovery proceedings pursuant to Ext.P1 shall be kept in abeyance on condition that the petitioner deposits Rs.50,000/- and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab