IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 14TH OCTOBER 2009 / 22ND ASWINA 1931 WP(C).No. 29019 of 2009(V) -------------------------- PETITIONER(S): --------------- K.K.PARAMESWARAN, PRIORIETOR, GOPIKA REGENCY, VARAPPUZHA, ERNAKULAM DIST. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, NORTH PARAVUR, ERNAKULAM DIST. 2. DY. COMMISSIONER (APPEALS)ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. G.P. SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.29019 of 2009 ================== Dated this the 14th day of October, 2009 J U D G M E N T The petitioner is an assessee under the Kerala General Sales Tax Act, 1962. Due to financial crises, the petitioner could not pay the turnover tax due for the month of May, 2009 in time, which was paid on 4.8.2009, as per Ext.P1 chalan. For non payment of the tax in time, the 1st respondent initiated proceedings and, by Ext.P2, a penalty of an amount of Rs.4,83,124/- was imposed on the petitioner under Section 45A of the KGST Act. The petitioner challenged the same before the 2nd respondent in an appeal by filing Ext.P3. Along with the same, the petitioner submitted Ext.P4 petition to condone delay in filing the appeal as well as Ext.P5 stay petition. Although the petitioner filed Ext.P6 petition for early hearing of the petitions, no orders were passed on the same. In the meanwhile, by Ext.P7, revenue recovery proceedings have been initiated for recovery of the disputed penalty. It is under the above circumstances the petitioner has filed this writ petition seeking the following reliefs: “(i) issue a writ of mandamus or other appropriate writ or orders directing the Second Respondent to consider and dispose of Ext.P3 application and Ext.P4, Ext.P5 and Ext.P6 petitions at the earliest; (ii) issue a writ of prohibition or other appropriate writ or orders restraining the Third respondent or any person acting on his behalf from enforcing the demand as per Ext.P2 order and Ext.P7 demand notices.” 2 2. I have heard the learned Government Pleader also. 3. Now that the petitioner has filed an appeal against the penalty order I think that the petitioner should be given some time to seek interim orders from the appellate authority. In the above circumstances, this writ petition is disposed of with a direction to the 2nd respondent to consider Ext.P4 petition for condoning delay in filing the appeal and Ext.P5 stay petition simultaneously, as expeditiously as possible. Till orders are passed on the said petitions, coercive proceedings for recovery of the penalty from the petitioner shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge