IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 14600 of 2008(K) -------------------------- PETITIONER: ----------------- M/S.POOZHIKALAYIL AGENCIES, W-11, KIDANGOOR, KOTTAYAM. REPRESENTED BY ITS PROPRIETOR MR.P.U.MATHEW. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: ---------------------- 1. THE ASST.COMMISSIONER (A.A) COMMERCIAL TAXES, KOTTAYAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALA. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, PALA. 4. MADRAS CEMENTS LTD., REGIONAL SALES OFFICE, 40/6955, D & D2,III FLOOR, OMANA BLDG., JEWS STREET, PADMA JN., ERNAKULAM, COCHIN - 682 035. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 14600 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of May, 2008 JUDGMENT Petitioner has preferred Ext.P3 appeal feeling aggrieved by Ext.P2. Petitioner is a cement stockist. It has purchased its stock from Madras Cements. Ext.P6 is the Circular No.41/2007 dated 18.9.2007. According to the petitioner, petitioner has obtained Ext.P5 declaration as contemplated in Ext.P6 Circular. The issue in the appeal, according to the learned counsel for the petitioner, relates to the question of discount and the availability of input tax benefit to the petitioner. Petitioner also relies on Ext.P7 judgment. 2. I heard learned Government Pleader also. 3. Since the appeal is filed within the year 2008, I think that a decision should be ordered to be taken on the stay petition filed along with the appeal. I think that there will also be a direction to the authority to pass a reasoned order while disposing of the stay petition. In such circumstances, the writ petition is disposed of as follows: There will be a direction to the second respondent to consider and take a decision on Ext.P3(a) application for stay filed along with the WPC.14600/2008. 2 appeal within a period of three weeks from the date of receipt of a copy of this judgment. An opportunity of hearing will be afforded to the petitioner before the order is passed and a reasoned order will be passed. It is open to the petitioner to rely on Ext.P7 judgment also. Till such time as a decision is taken, recovery proceedings will be kept in abeyance. A copy of this judgment will be produced before the second respondent as soon as it is received. (K.M. JOSEPH, JUDGE) sb