IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 16TH AUGUST 2010 / 25TH SRAVANA 1932 WP(C).No. 25005 of 2010(A) ----------------------------------------- PETITIONER(S): ------------------------- K.J.AJAYAKUMAR, CONTRACTOR, "SANDRAM", P.O.CHEROOR, THRISSUR. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER (IB), DEPT OF COMMERCIAL TAXES, THRISSUR- 680 004. 2. SALES TAX OFFICER (WC), DEPATMENT OF COMMERCIAL TAXES, THRISSUR- 680 004. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J. ---------------------- W.P.(C) No. 25005 OF 2010 --------------------------- Dated this the 16th day of August, 2010 J U D G M E N T ~~~~~~~~~~~ The petitioner has approached this Court mainly aggrieved of Ext.P1 order imposing penalty by the 1st respondent in respect of the assessment year 2004-2005 which has already been subject to challenge by filing Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the 3rd respondent. The petitioner has also got a case that he has filed Ext.P6 application for availing the benefit of Amnesty Scheme and the matter may be directed to be considered pursuant to the order to be passed by the 3rd respondent in Ext.P2. 2. The learned Government Pleader appearing for the respondents submits that Ext.P6 application has been preferred by the petitioner without including the entire liability in respect of the tax element as well. With regard to the tax element, it is also brought to the notice of this Court that the petitioner has W.P.(C) No.25005/2010 2 filed a separate application, wherein benefit has already been extended; inspite of which the petitioner has chosen to satisfy only the first instalment and nothing more. However, this Court does not propose to go into the claim or request made by the petitioner with regard to the Amnesty Scheme, since the Scheme is stated as extended till 31.12.2010. 3. Considering the particular facts and circumstances, the 3rd respondent is directed to consider and pass final orders on Ext.P2 appeal, in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is also made clear that till such final orders are passed on Ext.P2 appeal, all further coercive proceedings, if any, shall be kept in abeyance. The Writ Petition is disposed of as above. (P.R.RAMACHANDRA MENON, JUDGE) ps/17/8