IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 30TH APRIL 2009 / 10TH VAISAKHA 1931 WP(C).No. 12955 of 2009(L) ---------------------------------------- PETITIONER(S): ------------------------- CHOLA HUTS,NEDUMKANDAM,REPRESENTED BY ITS PARTNER MR.DEVASIA DEVASIA. BY ADV. MR.PHILIP T.VARGHESE RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER,SQUAD NO.IV, COMMERCIAL TAXES,IDUKKI AT NEDUMKANDAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,IDUKKI AT KATTAPPANA SOUTH. BY GOVERNMENT PLEADER MR. V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.N.RAVINDRAN, J ........................................... WP(C).NO. 12955 OF 2009 ............................................ DATED THIS THE 30TH DAY OF APRIL, 2009 JUDGMENT Heard Sri Philip T Varghese, learned counsel appearing for the petitioner and Sri V.K Shamsudheen, learned Government Pleader appearing for the respondents. 2. By Ext.P1 order passed under Section 27 read with Section 46 of the Kerala General Sales Tax Act, 1963, the first respondent imposed on the petitioner a penalty of Rs.6,76,826/-. Aggrieved thereby, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition before the second respondent appellate authority. The petitioner's grievance is that though Ext.P2 appeal along with Ext.P3 stay petition was presented on 24.2.2009, the appellate authority has not passed orders either on the stay petition or on the appeal. It is also stated that in the meanwhile, proceedings have been initiated against them to recover the penalty imposed as per Ext.P1. 3. The learned counsel appearing for the petitioner submits that the second respondent may be directed to consider Ext.P3 Wpc 12955/2009 stay petition and pass orders thereon expeditiously, having regard to the fact that Ext.P5 demand notice has been issued by the first respondent demanding payment of the penalty imposed as per Ext.P1. The learned government pleader appearing for the respondents submits that the second respondent will consider Ext.P3 stay petition and pass orders thereon within three weeks from today. In the light of the said submission, I dispose this writ petition with a direction to the second respondent to consider Ext.P3 stay petition filed along with Ext.P2 appeal and pass orders thereon within three weeks from today after affording the petitioner a reasonable opportunity of being heard. Till orders are passed on Ext.P3 stay petition, recovery of penalty imposed on the petitioner as per Ext.P1 shall be kept in abeyance. Thereafter the rights of parties will be governed by the order passed by the third respondent on the stay petition. P.N.RAVINDRAN, JUDGE lgk