IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN THURSDAY, THE 30TH OCTOBER 2008 / 8TH KARTHIKA 1930 WP(C).No. 31760 of 2008(E) -------------------------------------- PETITIONER(S): ------------------------ M/S.MARUTHAM STEEL INDUSTRIES (P) LTD VIII/885, NIDA, KANJIKODE, PALAKKAD - 678 621, REPRESENTED BY ITS DIRECTOR - M.KANDASAMY. BY ADV. SRI.JOHN JOSEPH VETTIKAD RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. INTELLIGENCE OFFICER, SQUAD NO.1, SPECIAL TEAM, COMMERCIAL TAXES, ERNAKULAM - 682 024. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. R1 TO R3 GOVERNMENT PLEADER SRI.K.C.SANTHOSHKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.31760 of 2008-E = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 30th day of October, 2008. JUDGMENT The petitioner faced penalty proceedings under the Kerala Value Added Tax Act, 2003. That led to Ext.P1 appeal being filed by him seeking annulment of order of penalty of more than Rs.67 lakhs. In that appeal filed early in April, 2008, Ext.P2 interim order was passed by the Deputy Commissioner granting stay on conditions. It is submitted that the said condition, as modified as per Ext.P3 judgment, has been complied with. As of now, enquiry and steps have been taken to have audit assessment of the petitioner's establishment for the year 2006-07 on the basis of Ext.P4 series notices. For the aforesaid reasons, it is directed that Ext.P1 appeal would be considered and disposed of expeditiously and final orders issued thereon within a period of 45 WP(C)31760/08 -: 2 :- days from the date of receipt of a copy of this judgment. This shall be done after affording the petitioner an opportunity of hearing. Further proceedings of hearing, verification of records, production of documents etc. in connection with the enquiry and audit could continue. The audit assessment proceedings shall not be concluded by issuing final orders in such proceedings and before issuing such final orders, any decision on Ext.P1 appeal would be perused by the competent authority dealing with the audit assessment proceedings. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/311008