IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD SEPTEMBER 2010 / 12TH BHADRA 1932 WP(C).No. 27400 of 2010(Y) --------------------------------------- PETITIONER: ------------------- GOLDEN FORK RESTAURANT & CATERING CO.(P) LTD., 39/740A, CONTINENTAL TOWERS, KARIKKAMURI CROSS ROAD, ERNAKULAM, COCHIN-11, REPRESENTED BY ITS MANAGING DIRECTOR, T.S.JAIRAJ. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, IV CIRCLE, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27400 of 2010 -------------------------------------- Dated this the 3rd day of September, 2010 J U D G M E N T ---------------------- Application for permitting payment of tax at the compounded rate, under Section 8 of the Kerala Value Added Tax Act, submitted by the petitioner was rejected under Ext.P2 order issued by the 1st respondent. Against Ext.P2 the petitioner had filed Ext.P3 appeal along with Ext.P4 application for stay before the 2nd respondent. It is submitted that the appeal and the stay petition are now pending disposal. Apprehension of the petitioner is that without considering pendency of the appeal the 1st respondent may finalise the assessment, on the event of which the petitioner will be put to severe prejudice. Hence the petitioner seeks direction against the 1st respondent to keep in abeyance finalisation of assessment pending disposal of Ext.P3 appeal by the 2nd respondent. W.P.(C).27400/10 -2- 2. Having considered facts and circumstances of the case I am of the opinion that the matter can be disposed of directing the Appellate Authority to have an expeditious disposal of the appeal. 3. In the result the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. Pending disposal of the appeal as directed above, the 1st respondent shall keep in abeyance finalisation of assessment pertaining to the year in question. C.K.ABDUL REHIM, JUDGE. okb