IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 27241 of 2008(R) ---------------------------------- PETITIONER: ------------------ M/S. XEROX INDIA LTD. (MODI XEROX LTD), 36/1951, 1ST FLOOR, KALOOR TOWERS, ELAMKULAM ROAD, KALOOR, KOCHI - 682 017, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGER CA, SRI.P.VISWANATHAN. BY ADV. SRI.A.KUMAR RESPONDENTS: ----------------------- 1. THE DY. COMMISSIONER (APPEALS), ERNAKULAM. 2. THE ASSISTANT COMMISSIONER (AA), DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 27241 OF 2008 R -------------------------------------- Dated this the 5th September, 2008 JUDGMENT The Writ Petition is filed seeking the following reliefs: "a. Issue a writ of mandamus or other appropriate writ, order or direction commanding the first respondent to consider Ext.P4 appeal without insisting on any pre-deposit of tax or security for considering the appeal. b. Issue a writ of mandamus or other appropriate writ, order or direction commanding the first respondent to consider Ext.P4 and P5 without insisting on any payment of additional court fee as a pre-condition for entertaining the appeal. c. Issue a writ of prohibition or other appropriate writ, order or direction restraining the third respondent from initiating any steps for recovery of any amounts in furtherance of Ext.P6 notice or in any manner realising the amounts covered under Ex.P3 assessment order by revenue recovery proceedings or any other means known to law." WPC.27241/08 R 2 2. According to petitioner, this is the second round of litigation in respect of April, 2005 to November, 2005. Petitioner has already filed Ext.P4 Appeal and Ext.P5 application for stay. 3. I heard Shri A. Kumar, learned counsel appearing for the petitioner and also the learned Government Pleader. Counsel for petitioner submits that this is the second round of litigation, and for the same cause of action, the petitioner is now forced to file Appeal and also to pay additional court fee. The Writ Petition is disposed of as follows: There will be a direction to the first respondent to consider and take a decision on Ext.P5 stay petition in accordance with law, within a period of three weeks from the date of receipt of a copy of this Judgment. Till such time as a decision is taken, recovery proceedings initiated against the petitioner pursuant to Ext.P6 shall be kept in abeyance. I also leave open the WPC.27241/08 R 3 contentions of the petitioner which relate to the liability of the petitioner to pay additional court fee in Ext.P4 Appeal. Sd/= K. M. JOSEPH, JUDGE kbk. //True copy// PS to Judge