IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH JUNE 2011 / 30TH JYAISHTA 1933 WP(C).No. 16467 of 2011(G) ------------------------------------ PETITIONER(S): ------------------------ SHANTHERI CARDS & OFFSET PRINTERS XLI/17 45, SANKARASSERI ARCADE,CHITTOOR ROAD, KOCHI-18, (REP.BY S.UMESH SHENOY,MANAGING PARTNER) BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, COMMERCIAL TAXES, ERNAKULAM.682015 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKUALM..682015 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,ERNAKULAM, KOCHI-30 4. STATE OF KERALA REP.BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.695001 BY GOVERNMENT PLEADER MR.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16467 of 2011(G) APPENDIX EXHIBIT-P1: TRUE COPY OF THE DEISION OF THE DB OF THIS HON'BLE COURT IN SUBHA PRINTS AND PACKS VS.STATE OF KERALA (ST.REV.NO.16/2009 DTD. 28-1-2009). EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER FOR 02-03 DTD. 30-3-2011 OF THE 1ST RESPONDENT. EXHIBIT-P3: TRUE COPY OF THE ASSESSMENT ORDER FOR 03-04 DTD. 30-3-2011 OF THE 1ST RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE ASSESSMENT ORDER FOR 04-05 DTD. 30-3-2011 OF THE 1ST RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE APPEAL FOR 2002-03 FILED ON 25.4.2011 AGAINST EXT-P2 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT-P5(A): TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT-P5 APPEAL. EXHIBIT-P5(B): TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P5 APPEAL. EXHIBIT-P6: TRUE COPY OF THE APPEAL FOR 2003-04 FILED ON 25.4.2011 AGAINST EXT-P3 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT-P6(A): TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT-P6 APPEAL. EXHIBIT-P6(B): TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P6 APPEAL. EXHIBIT-P7: TRUE COPY OF THE APPEAL FOR 2004-05 FILED ON 25.4.2011 AGAINST EXT-P4 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT-P7(A): TRUE COPY OF THE APPLICATION FOR EARLY HEARING FILED IN EXT-P7 APPEAL. EXHIBIT-P7(B): TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT-P7 APPEAL. EXHIBIT-P8: TRUE COPY OF THE DEMAND NOTICES FOR 2002-03, 03-04 & 04-05 DATED 14-6-2011 ISSUED BY 3RD RESPONDENT. //TRUE COPY// P.S. TO JUDGE MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16467 of 2011 --------------------------------- Dated this the 20th day of June, 2011 JUDGMENT Against Exts.P2 to P4 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P5 to P7. Along with the appeals, the petitioner had filed stay petitions as evidenced from Exts.P5(b), P6(b) and P7(b). It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Ext. P8 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5(b),P6(b) WP(C) .16467/2011 2 and P7(b) stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment . While granting of interim relief, the judgment of this court which is produced as Ext.P1 herein shall be taken note of by the appellate authority, if the same is produced by the petitioner, which according to them had settled the legal position in favour of them. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P2 to P4, which is now initiated on the basis of Ext.P8 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .16467/2011 3