IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 10TH JANUARY 2008 / 20TH POUSHA 1929 WP(C).No. 1211 of 2008(T) ------------------------- PETITIONER: -------------- K.V.BIJU, BIJU BINDING WORKS, KUNNAMKULAM, THRISSUR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------------ 1. COMMERCIAL TAX OFFICER, KUNNAMKULAM, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR (RR), TALUK OFFICE, THALAPPILLY. 4. INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, THRISSUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 1211 OF 2008 T ===================== Dated this the 10th day of January, 2008 J U D G M E N T Exts.P2 and P3 are assessment cum penalty order and penalty order respectively. It is stated that against Ext.P2 order, petitioner has filed Ext.P5 appeal and Ext.P7 stay petition. It is also stated that against Ext.P3 penalty order, the petitioner has filed Ext.P6 appeal and both the appeals are pending consideration of the 2nd respondent. 2. Since Ext.P2 assessment has been completed on the basis of Ext.P3, decision on Ext.P6 appeal will have an effect on the disposal of Ext.P5 appeal as well. In other words, fate of Ext.P5 appeal will depend upon the outcome of Ext.P6 appeal. While so, demand notice has been issued by Ext.P10 and hence this writ petition has been filed. 3. In view of the fact that the outcome of Ext.P6 appeal WPC 1211/08 :2 : will have an impact on Ext.P5, an early disposal of Ext.P6 appeal filed against Ext.P3 is what is called for. 4. Accordingly, I direct that the 2nd respondent shall take up and consider Ext.P6, as expeditiously as possible, at any rate within six weeks of production of a copy of this judgment. Once decision on Ext.P6 is rendered as above, the 2nd respondent shall also proceed to consider Ext.P5 appeal filed by the petitioner against Ext.P2. This shall be done, as expeditiously as possible. Before final orders are passed as above, petitioner shall also be given notice of hearing. 5. In the meantime, further proceedings pursuant to Ext.P10 will stand deferred on condition that the petitioner remits 1/3rd of the amount mentioned in Ext.P10. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp