IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH JULY 2010 / 22ND ASHADHA 1932 WP(C).No. 21677 of 2010(H) -------------------------- PETITIONER: --------------- M/S.ANOOP ASSOCIATES, 27/3706 D, VARGHESE THITTAYIL ROAD, PERUMANOOR, ERNAKULAM COCHIN-682015,A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, MRS.LALLY PAPPACHAN. BY ADV. SRI.S.SHYAM RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.VIII COMMERCIAL TAXES, ERNAKULAM SALES TAX COMPLEX, THEVARA, KOCHI-682015. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, KVAT CIRCLE IV, OLD RAILWAY STATION ROAD, ERNAKULAM, COCHIN-682018 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, THEVARA, ERNAKULAM ,KOCHI-682015. 4. STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE DEPARTMENT OF TAXES, SECRETARIAT THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 21677 OF 2010 ......................................................................... Dated this the 13th July, 2010 J U D G M E N T Challenging Ext.P5 order passed by the first respondent , imposing penalty, Ext.P6 appeal along with an interlocutory application for early hearing have been filed before the third respondent . Even though the amount covered by Ext. P5 has been satisfied by the petitioner, further proceedings have been pursued by the second respondent issuing Ext.P9 notice for effecting assessment under Section 25 of the K.V.A.T. Act, which hence is under challenge. 2. Considering the facts and circumstances, the third respondent is directed to consider Ext .P6 appeal and pass final orders thereon, in accordance with law , after giving an opportunity of hearing to the petitioner, as expeditiously as possible at any rate within two months from the date of receipt of a copy of the judgment. It is made clear that all further W.P.(C) No. 21677 OF 2010 2 proceedings pursuant to Ext.P9 for effecting the assessment shall be kept in abeyance till such final orders are passed on Ext.P6 appeal. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk