IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH APRIL 2011 / 18TH CHAITHRA 1933 WP(C).No. 11377 of 2011(V) ---------------------------------- PETITIONER(S): ------------------- MS. ISSAC'S DEPOT., VENGALLOOR, THODUPUZHA, REPRESENTED BY BINOY M.I., MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------------- 1. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, IDUKKI-685 553. 2. COMMERCIAL TAX OFFICER, CIRCLE I, THODUPUZHA-685 584. 3. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. 4. INSPECTING ASSISTANT COMMISSIONER, IDUKKI-685 515. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.11377 of 2011 ------------------------------------------- Dated this the 8th day of April, 2011 J U D G M E N T ---------------------- With respect to the years 2009-10 and 2010-11, penalty was imposed against the petitioners as per Ext.P1 and P2 orders. Aggrieved by Ext.P1 & P2, the petitioner had filed statutory appeals before the 3rd respondent, as per Ext.P3 and P4. Stay petitions as per Ext.P5 and P6 were also filed along with the appeals. It is stated that the 3rd respondent has not yet considered and disposed of either the appeals or the stay applications. Grievance of the petitioner is that recovery steps are now being proceeded against for realising the amounts of penalty in dispute, on issuing revenue recovery notices as per Ext.P7 and P8, without considering pendency of the appeals. Hence the petitioner seeks direction to keep in abeyance the recovery steps till the disposal of the appeals. 2. It is submitted that the only dispute in the appeals pertains to rate of tax applicable to the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from the W.P.(C).11377/11 -2- Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay against recovery of the tax amounts in dispute in many other cases, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P3 and P4 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1 and P2, which is now sought to be recovered through Ext.P7 and P8 notices, shall be kept in abeyance, subject to condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb