IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 2ND DECEMBER 2008 / 11TH AGRAHAYANA 1930 WP(C).No. 35459 of 2008(Y) ---------------------------------------------- PETITIONER(S): ---------------------- R.A.MOIDUTTY, M/S.A.K.STEELS, CHIRANELLUR P.O., KECHERY, THRISSUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, O/O.COMMERCIAL TAXES, KUNNAMKULAM. 2. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 3. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 35459 OF 2008 U -------------------------------------- Dated this the 2nd December, 2008 JUDGMENT Petitioner challenges Ext.P17 Notice and seeks a direction to pass orders on Exts.P9 to P16 Appeals and Exts.P18 to P25 petitions. 2. I heard the learned counsel for petitioner and the learned Government Pleader. Petitioner came to be visited with penalty under Exts.P1 to P8. Petitioner has preferred Exts.P9 to P16 Appeals against the orders of penalty. There is no dispute that the Appeals have been filed within time. In the meantime, notice under Section 25 was issued which, according to petitioner, was based on the penalty orders. Exts.P18 to P25 are urgent hearing petitions filed in the Appeals. Learned counsel for the petitioner points out that the petitioner has already paid the entire amount by way of penalty. In such circumstances, I think that the Appeals should be disposed of and while proceedings pursuant to Ext.P17 can go on, it shall not be WPC.35459/08 U 2 finalised without the Officer perusing and considering the orders passed in the Appeals and without affording an opportunity of hearing to the petitioner. 3. Accordingly, the Writ Petition is disposed of directing the third respondent to consider and take a decision on Exts.P9 to P16 Appeals within a period of two months from the date of receipt of a copy of this Judgment. Proceedings pursuant to Ext.P17 can go on. However, the first respondent will not conclude the matter except after perusing and considering the orders passed on Exts.P9 to P16 Appeals and affording an opportunity of being heard to the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge