IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 2327 of 2009(B) ------------------------- PETITIONER(S): ---------------------- ABY SIMON, ST. MARY'S GRANITES, PERUMBAVOOR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. APPELLATE ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. SALES TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 2327 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of January, 2009 JUDGMENT Petitioner has been visited with penalty for the years 1998-1999 to 2000-2003 under Section 45A of the Kerala General Sales Tax Act. He filed appeals, which are pending before the second respondent. Assessment orders were also passed for the same years vide Ext.P5 series. Complaint is that appeals against the assessments are being taken up before the appeals against penalty orders and this will cause severe prejudice to the petitioner. 2. I heard learned Government Pleader also. 3. It is pointed out that by Ext.P3 the appellate authority has granted stay of payment of balance penalty on furnishing security, which has been furnished, according to the petitioner. I feel that in the facts of this case the request of the petitioner should be accepted. It is stated that the assessment orders are passed based on the findings in the penalty orders. The writ petition is disposed of as follows: There will be a direction to the second respondent to consider and take a decision on STA Nos. 1509, 3382 to 3385 of 2007 in accordance with law within a period of two months from the date of production of a copy of this judgment. Till such time as a decision is taken on the appeals WPC.2327/2009. 2 relating to penalty, there will be a direction to the third respondent to defer the final hearing of STA. Nos. 626 to 630 of 2008. However, I make it clear that this order must not be treated as granting of stay of collection of tax in respect of STA. 626 to 630 of 2008. (K.M. JOSEPH, JUDGE) sb