IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 25TH JUNE 2010 / 4TH ASHADHA 1932 WP(C).No. 19834 of 2010(D) ------------------------------------ PETITIONER(S): ------------------------ FESSY K.BAKER, PROPRIETOR, APSARA AGENCIES, ALUVA ERNAKULAM DIST. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT ALUVA-683101. 2. THE INTELLIGENCE OFFICER, SQUAD I, COMMERCIAL TAXES, MATTANCHERRY AT ALUVA-683101. 3. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. SSR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 19834 OF 2010 -------------------------------------------- Dated this the 25th day of June, 2010 JUDGMENT The petitioner who is a dealer on the rolls of the 1st respondent had transported some goods, which were intercepted on the way, issuing notice under Section 47(2) of the Kerala Value Added Tax Act, doubting evasion of tax and demanding security deposit. Pursuant to Ext.P2 judgment, the goods were ordered to be released on furnishing 'simple bond' and thereafter, the adjudication proceedings were finalised, based on which penalty was imposed as borne by Ext.P4 order, which in turn has been subjected to challenge by filing Ext.P5 appeal, which is now pending before the 3rd respondent. 2. The learned counsel for the petitioner submits that, without any regard to the pendency of the said proceedings, the assessment proceedings are being pursued by the 1st respondent, which made the petitioner to approach this Court by filing the present Writ Petition for intercepting the same. 3. The learned Government Pleader appearing for the respondents submits that, no notice whatsoever has been produced along with the Writ Petition, so as to sustain the contention as to the assessment proceedings going on. However, taking note of the fact that the basic 2 WP(C) No. 19834/2010 issue is pending for quite long; the original cause of action having arisen on 18.08.2007, when the notice under Section 47 (2) of the Act was issued, this Court directs the 3rd respondent to consider and pass final orders on Ext.P5 appeal after hearing the petitioner in accordance with law, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. Till such orders are passed on Ext.P5, steps if any for finalising the assessment concerned shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc