IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 30TH JANUARY 2008 / 10TH MAGHA 1929 WP(C).No. 3502 of 2008(P) ------------------------- PETITIONER: ------------ M/S. COCHIN LIQUORS (DISSOLVED), MANI MANDIR, PANAMPILLY NAGAR, COCHIN-682 016, REPRESENTED BY MONEY SENAN, MANAGING PARTNER. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENTS: ---------------- 1. ADDL. ASSISTANT COMMISSIONER OF SALES TAX, SPECIAL CIRCLE-II, ERNAKULAM, COCHIN-682 017. 2. THE SPECIAL TAHSILDAR (R.R.), KANAYANNUR TALUK, ERNAKULAM. 3. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 4. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------- W.P(C) No. 3502 OF 2008 ----------------------------------- Dated this the 30th day of January, 2008 JUDGMENT Petitioner submits that by challenging the interest levied by Ext.P2 order, they filed Ext.P3 representation. But by Ext.P4 order the interest levied was confirmed and thereafter the petitioner filed Ext.P5 revision before the 4th respondent and that revision was heard by the 4th respondent on 22.01.08. It is submitted that the orders on Ext.P5 will be rendered anytime. The only prayer now made is that one of the installment due in terms of Ext.P1 and payable on 30.01.08 may not be recovered from the petitioner until orders are pronounced on Ext.P5. I have heard the learned Government Pleader. 2. Having heard the counsel on either side, I feel that the request made by the petitioner is a reasonable one. According to the petitioner, if orders on Ext.P5 are favourable to the petitioner, further payments may not be necessary and in fact amount will be due for refund. On the basis of this submission, I feel that the 4th respondent, who has heard Ext.P5 revision filed by the petitioner should be directed to pass orders expeditiously. WPC No. 3502 of 2008 2 Accordingly, I direct that the 4th respondent shall pass orders on Ext.P5 as expeditiously as possible, at any rate within two weeks of production of a copy of this judgment. It is also directed that, in the meanwhile, the installment payable in terms of Ext.P1 that fell due on 30.10.08, shall not be recovered from the petitioner until orders are pronounced on Ext.P5. ANTONY DOMINIC, JUDGE btt WPC No. 3502 of 2008 3