IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 WP(C).No. 32008 of 2005(I) -------------------------- PETITIONER: ------------ M/S. SOCIL CHEMICALS (P) LTD., IRUMBANAM, THIRUVANKULAM, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.N.O.THOMAS SRI.K.MANOJ CHANDRAN RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, 1ST CIRCLE, TRIPUNITHURA, ERNAKULAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 3. THE TAHSILDAR (R.R.), KANAYANNUR TALUK, ERNAKULAM. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION AS SICK UNIT DATED 26.4.1991 EXT.P2 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 1994-95 DATED 17.9.97 EXT.P3 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 1995-96 DATED 7.2.2000 EXT.P4 TRUE COPY OF ORDER OF ASSESSMENT FOR THE YEAR 1996-97 DATED 7.2.2000 EXT.P5 TRUE COPY OF APPEAL FILED FOR THE YEAR 1994-95 DATED 8.11.2005 EXT.P6 TRUE COPY OF APPEAL FILED FOR THE YEAR 1995-96 DATED 8.11.2005 EXT.P7 TRUE COPY OF APPEAL FILED FOR THE YEAR 1996-97 DATED 8.11.2005 EXT.P8 TRUE COPY OF THE PETITION TO CONDONE THE DELAY IN FILING APPEAL FOR THE YEAR 1994-95 DATED 8.11.2005 EXT.P8A TRUE COPY OF THE PETITION TO CONDONE THE DELAY IN FILING APPEAL FOR THE YEAR 1995-96 DATED 8.11.2005 EXT.P8B TRUE COPY OF THE PETITION TO CONDONE THE DELAY IN FILING APPEAL FOR THE YEAR 1996-97 DATED 8.11.2005 EXT.P9 TRUE COPY OF STAY PETITION FILED FOR THE YEAR 1994-95 DATED 8.11.2005 EXT.P9A TRUE COPY OF STAY PETITION FILED FOR THE YEAR 1995-96 DATED 8.11.2005 EXT.P9B TRUE COPY OF THE STAY PETITION FILED FOR THE YEAR 1996-97 DATED 8.11.2005 EXT.P10 TRUE COPY OF THE ACKNOWLEDGEMENT FOR RECEIPT OF MONEY DATED 26.10.1998 EXT.P11 TRUE COPY OF THE NOTICE OF SALE OF IMMOVABLE PROPERTY DATED 1.10.2005 EXT.P12 TRUE COPY OF THE NEWS ITEM PUBLISHED IN MALAYALA MANORAMA DAILY DATED 15.11.2005 EXT.P13 TRUE COPY OF THE UNDERTAKING DATED 17.11.2005 BY THE PETITIONER BEFORE THE THIRD RESPONDENT. EXT.P14 TRUE COPY OF THE STATEMENT OF ACCOUNTS OF THE PETITIONER'S BANK ACCOUNT FOR THE PERIOD FROM 1.11.2005 TO 6.12.2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 32008 OF 2005 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT Since appeals filed against assessments are stated to be still pending, W.P. is disposed of directing the second respondent to hear the petitioner and dispose of the appeal within three months from today. Petitioner will produce copy of this judgment before the second respondent for compliance. In view of payment made by the petitioner, revenue recovery proceedings will remain stayed for four months from now. Recovery thereafter will be based on orders in appeal. (C.N. RAMACHANDRAN NAIR) Judge 2