IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 8TH ASHADHA 1933 WP(C).No. 5672 of 2011(H) -------------------------------------- PETITIONER(S): ----------------------- K.P.V.PETRO PRODUCTS (P) LTD., KPV CHAMBERS, KOMBARA, MARKET ROAD, ERNAKULAM. (REPRESENTED BY DIRECTOR K.P.VARGHESE). BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, ERNAKULAM-682 015. 2. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. *ADDL.R3 IMPLEADED: R3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM,KOCHI - 30. (*ADDL.R3 IS IMPLEADED AS PER ORDER DTD. 1/06/2011 IN I.A.NO.7966/2011) **ADDL.R4 IMPLEADED: **R4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM. (**ADDL.R4 IS IMPLEADED AS PER ORDER DTD.29/06/2011 IN I.A.NO.9838/2011) R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.5672/2011 H APPENDIX PETITIONER'S EXHIBITS: P1: COPIES OF THE PRE-ASSESSMENT NOTICES DTD. 23/10/2010 UNDER THE KGST & CST ACTS FOR 2003-04 ISSUED BY 1ST RESPONDENT. P2: COPIES OF THE REPLIES DTD. 23/11/2010 FURNISHED TO EXT.P1. P3: COPIES OF THE ASSESSMENT ORDERS BEARING NO.23040839/2003-04 UNDER THE KGST AND 23045839/2003-04 UNDER THE CST DTD.28/12/2010 ISSUED BY THE 1ST RESPONDENT. P4: COPIES OF DEMAND NOTICE IN FORM 1 UNDER THE RR ACT NO. A5-2313/11 & 2314/11 DTD. 18/05/2011 ISSUED TO PETITIONER BY 3RD RESPONDENT. P5: COPY OF THE APPEAL AGAINST ASSESSMENT UNDER THE KGST FOR 2003-04 FILED BEFORE THE 4TH RESPONDENT ON 13/06/2011. P5(A): COPY OF THE APPLICATION FOR EARLY HEARING FILED ALONG WITH EXT.P5 APPEAL. P5(B): COPY OF THE APPLICATION FOR STAY FILED ALONG WITH EXT.P5 APPEAL. P6: COPY OF THE APPEAL AGAINST ASSESSMENT UNDER THE CST FOR 2003-04 FILED BEFORE THE 4TH RESPONDENT ON 10/06/2011. P6(A): COPY OF THE APPLICATION FOR EARLY HEARING FILED ALONG WITH EXT.P6 APPEAL. P6(B): COPY OF THE APPLICATION FOR STAY FILED ALONG WITH EXT.P6 APPEAL. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.5672 of 2011 ------------------------------- Dated this the 29th day of June, 2011. J U D G M E N T This writ petition is filed challenging Ext.P3 orders of assessment finalised against the petitioner with respect to the year 2003-04, both under the Kerala General Sales Tax Act (KGST Act) as well as the Central Sales Tax Act (CST Act). In view of the effective statutory remedy of appeal provided, this Court was not inclined to entertain this writ petition. However, after filing of this writ petition, the petitioner had approached the Additional 4th respondent, who is the appellate authority, by filing Exts.P5 and P6 appeals against the assessments. It is stated that, along with the appeals, the petitioner had filed stay petitions as evidenced from Exts.P5(b) and P6(b). 2. It is noticed that when coercive steps of recovery was initiated during pendency of the writ petition, this Court had granted an interim order restraining recovery 2 W.P.(C).No.5672 of 2011 steps for a period of three weeks from 1.6.2011, subject to condition of the petitioner filing statutory appeals along with interim applications. Since the petitioner had already approached the appellate authority, I am of the view that, the writ petition can be disposed of by directing the appellate authority to consider the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the Additional 4th respondent to consider and pass orders on Exts.P5(b) and P6(b) stay petitions filed along with Exts.P5 and P6 appeals, if the appeals are already instituted and the same are in order. Those petitions shall be disposed of after affording an opportunity of personal hearing to the petitioner, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the Additional 4th respondent as directed above, the interim stay granted 3 W.P.(C).No.5672 of 2011 by this Court on 1.6.2011 will continue. The petitioner will produce a copy of this judgment before the Additional 4th respondent. C.K.ABDUL REHIM, Judge ami/