IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 507 of 2005(I) ------------------------ PETITIONER: ------------ FEROKE TIMBER TRADERS REP. BY ITS PARTNER SIDDIQUQ, KALLAMPARA, FEROKE, KOZHIKODE. BY ADV. SRI.R.RAMADAS RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 4. THE ADDL. SALES TAX OFFICER II, V CIRCLE, KOZHIKODE. 5. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.507/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF ASSESSMENT ORDER DATED 21/08/2004 FOR THE MONTH OF MARCH 2004. P2 : COPY OF PENALTY ORDER DATED 21/08/2004. P3 : COPY OF APPEAL DATED 21/08/2004 BEFORE THE R3. P4 : COPY OF STAY PETITION DATED 21/10/2004 BEFORE THE R3. P5 : COPY OF REVENUE RECOVERY NOTICE DATED 28/12/2004 FROM R5. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.507 of 2005 --------------------------------- Dated, this the 28th day of July, 2008 J U D G M E N T The writ petition is filed during pendency of appeal against provisional assessment for March 2004. By now, the appeal would have been over. In any case, if appeal is not over, there will be direction to the appellate authority to dispose of the appeal within two months from now. If petitioner has complied with the interim orders, then recovery will remain stayed till disposal of the appeal, if appeal is not already disposed of. Similarly, the revision petition pending against penalty should also be disposed of within a period of two months from now, if revision is still pending. Petitioner will produce copy of the judgment for compliance. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg