IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 10TH DECEMBER 2010 / 19TH AGRAHAYANA 1932 WP(C).No. 36531 of 2010(N) --------------------------------------- PETITIONER(S): ------------------------ T.V.VIPIN,M/S.KAIRALI STOCK SUPPLIERS,PERUMPAIKAD. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, ETTUMANOOR 686 531. 2. DEPUTY COMMISSIONER(APPEALS), KOLLAM 691 009. 3. INSPECTING, ASSISTANT COMMISSIONER COMMERCIAL TAXES, KOTTAYAM 686 001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36531 of 2010 ------------------------------------------- Dated this the 10th day of December, 2010 J U D G M E N T ---------------------- With respect to assessment year 2009-'10, the assessment was completed against the petitioner as per Ext.P1 order. Aggrieved by the order the petitioner had preferred statutory appeal before the 2nd respondent, as per Ext.P2. Stay petition as per Ext.P3 was also filed along with the appeal. It is stated that the 2nd respondent has not yet considered either the appeal or the stay application. Grievance of the petitioner is that recovery steps are now being proceeded against, for realising amounts of tax in dispute, without considering pendency of the appeal, on issuing Ext.P4 notice. Hence the petitioner seeks direction to keep in abeyance the recovery steps the disposal of the appeal. 2. It is submitted that the only dispute in the appeal pertains to rate of tax applicable for the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is pending decision in various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from this W.P.(C).36531/10-N -2- court and from the Hon'ble Supreme Court. It is pointed out that this court had granted stay in many other cases, against recovery of tax amounts, pending disposal of such appeals, on condition of payment of 1/3rd of the amount in dispute. 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.P2 appeal, 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 assessment order, which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance on 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