IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 29TH OCTOBER 2008 / 7TH KARTHIKA 1930 WP(C).No. 31816 of 2008(K) -------------------------- PETITIONER(S): --------------- M/S.SRI.PADMABALAJI ALLOYS (P) LTD, 308/1, NIDA MENON PARA ROAD, PUDUSSERY CENTRAL VILLAGE, KANJIKODE - 678 621, PALAKKAD (DT), REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI.M.S.SREEVALSAN. BY ADV. SRI.RAJU JOSEPH RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31816 OF 2008 K ```````````````````````````````````````````````````` Dated this the 29th day of October, 2008 J U D G M E N T Petitioner challenges Ext.P3 and seeks a direction to dispose of Ext.P2 appeal. Petitioner came to be visited with Ext.P1 penalty order. It is not in dispute that the order of this court directing payment of Rs.7 lakhs and security for the balance amount as a condition for the stay stands. The case of the petitioner is that the petitioner has complied with the conditions. Ext.P2 is the appeal pending. In the meantime, the petitioner is visited with Ext.P3. Petitioner filed Ext.P4 adjournment application. Petitioner also relies on Ext.P5 judgment of this court wherein this court directed the appeal to be disposed of and further directed that the proceedings can go on but not be finalised till the appeal is disposed of. 2. I heard learned Government Pleader also. I feel that in this case also a decision should be ordered to be taken on Ext.P2 appeal while proceedings pursuant to Ext.P3 can WPC.31816/08 : 2 : go on which should not be finalised except after a decision is taken on Ext.P2 appeal. Accordingly, writ petition is disposed of directing the 2nd respondent to consider and take a decision on Ext.P2 appeal with an opportunity for hearing to the petitioner within two months from the date of receipt of a copy of this judgment. Till such time, proceedings pursuant to Ext.P3 can go on in accordance with law. It is further ordered that while the proceedings can go on pursuant to Ext.P3, the 1st respondent will not finalise the proceedings except after taking note of the decision to be rendered on Ext.P2 appeal and after affording opportunity to be heard. Petitioner is granted two weeks time to comply with Ext.P3. (K.M.JOSEPH, JUDGE) aks