IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 21ST JULY 2010 / 30TH ASHADHA 1932 WP(C).No. 22834 of 2010(D) -------------------------- PETITIONER: --------------- P.E.MUKUNDAN, PROPRIETOR, ORANGE MEN'S GALLERY, KODUNGALLOOR, THRISSUR. BY ADV. MR. P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KODUNGALLOOR, THRISSUR-680664. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, IRINJALAKKUDA, THRISSUR-680121. 4. THE INTELLIGENCE OFFICER, SQUAD III COMMERCIAL TAXES, THRISSUR-680004. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22834 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 21st day of July, 2010 JUDGMENT Exts. P1 and P1 A orders, imposing penalty upon the petitioner passed by the 4th respondent, have already been subjected to challenge by filing Exts. P2 and P2 A appeals, which are pending consideration before the second respondent. Before finalizing the above proceedings, Ext. P3 order has been passed by the first respondent, which in turn has been subjected to challenge by filing Ext.P4 appeal, along with Ext.P5 petition to condone the delay accompanying Ext. P6 petition for stay. Meanwhile, the petitioner has been confronted with Ext. P8 revenue recovery notice issued by the 3rd respondent, which made the petitioner to approach this Court by filing the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that, in respect of the assessment nearly 50 % has already been satisfied by the petitioner as borne by Exts. P7 and P7 A cash receipts. This being the postilion, the learned counsel seeks for a direction to be issued to the second respondent to consider and finalize the appeal itself. 4. The learned Government Pleader appearing for the respondents, on instructions, submits that, Ext. P8 Revenue Recovery W.P. (C) No. 22834 of 2010 : 2 : notice pertains to the assessment year 2008-09; whereas the payments effected by the petitioner as borne by Ext. P7 and 7A are only in respect of the previous assessment years. 5. Going by the facts, the liability shown in Ext. P8 in respect of of the assessment year 2008-09 is only for a sum of Rs.10,000/- . In the said circumstances, this Court finds it fit and proper to direct the petitioner to effect a further sum of Rs, 10,000/- so as to cause the appeal to be finalized. 6. In the above circumstances, the second respondent is directed to consider and finalize Ext. P2 and P2 A appeals, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. The second respondent is also directed to consider Ext. P5 petition to condone the delay in filing Ext. P4 appeal and Ext. P6 petition for stay, in accordance with law, which shall be done within one month thereafter. Till the proceedings are finalized as above, all further proceedings pursuant to Ext.P8 shall be kept in abeyance, subject to the satisfaction of a sum of Rs. 10,000/- as ordered above, within a period two weeks. The Writ Petition is disposed of . . P. R. RAMACHANDRA MENON, JUDGE kmd