IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31246 of 2011(E) ---------- ------------------------- PETITIONER: ------------------ P.BALAKRISHNAN, S/O.PONNUSWAMY NADAR, PROPRIETOR, KRISHNAN & COMPANY, NO.15, CHELIMADA, K.K.ROAD, KUMILI-685909, IDUKKI DIST. BY ADV. SRI.K.REGHU KOTTAPPURAM RESPONDENT(S): ----------------------- 1. THE INTELLEGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA - 685 508 2. THE INTELLEGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA - 685 508 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, THODUPUZHA, IDUKKI DIST - 685 584 4. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, PERUMANOOR, ERNAKULAM - 682 016 R1 TO R4 BY GOVERNMENT PLEADER SMT SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKV WP(C).No. 31246 of 2011(E) ---------- ------------------------------ APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF INVOICE NO.411, DATED 23.08.2009. P2: COPY OF ORDER NO.130/09-10 DATED 28.01.2010. P3: COPY OF APPEAL DATED 19.04.2010 VIDE NO.KVAT 1533/2010 P4: COPY OF PETITION FOR STAY DATED 19.04.2010 P5: COPY OF PETITION DATED 19.04.2010 FOR CONDONATION OF DELAY P6: COPY OF JUDGMENT DATED 02.07.2010 IN W.P.(C) 20663/2010 P7: COPY OF POSTAL A.D.CARD EVIDENCING THE RECEIPT OF THE JUDGMENT P8: COPY OF NOTICE NO.32060470904/2009-10 DATED 27.10.2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE SKV S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31246 of 2011 ---------------------------------------------- Dated this the 23rd day of November, 2011 JUDGMENT Against an order imposing penalty on the petitioner, the petitioner filed Ext.P3 appeal along with Ext.P4 petition for stay and Ext.P5 petition to condone delay. In the meanwhile, Ext.P8 pre-assessment notice has been issued to the petitioner by the assessing authority to assess the petitioner on the basis of the penalty order, which is under challenge in Ext.P3 appeal. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “(i) Issue appropriate Writ calling for the records of the case; leading to Exhibit P8 and quash the same in so far as it proceed with finalization of assessment on escaped turnover pursuant to Exhibit P2 order. (ii) Issue a Writ of Mandamus commanding the 3rd respondent to keep in abeyance the entire proceedings pursuant to Exhibit P8 Notice.” 2. The contention of the petitioner is that the petitioner has already paid the penalty amount. But, in view of the proceedings for assessment on the basis of the penalty order, the W.P.(C)No.31246/11 2 petitioner seeks stay of the order of penalty itself. 3. I have heard the learned Government Pleader also. I am not inclined to grant the reliefs prayed for. I cannot direct the appellate authority to dispose of the petitioner's appeal out of turn, insofar as there are many other similar appeals pending consideration of the appellate authority I cannot give priority to the petitioner's appeal in the matter of disposal. I am also not inclined to interdict the assessment proceedings, insofar as, according to me, the remedy of the petitioner is to file objections and to file an appeal against the ultimate assessment orders to be passed seeking stay of recovery of the assessed tax and hearing of that appeal along with Ext.P3 appeal. Therefore, without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.31246/11 3 W.P.(C)No.31246/11 4