IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 W.A.No.1535 of 2008 ----------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).20968/2008 DATED 14/07/2008 .................... APPELLANT: PETITIONER:- --------------------------------------- BEEPATH CASTINGS PRIVATE LTD., KANJIKODE, NIDA, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENTS: RESPONDENTS:- ------------------------------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD - 1, ERNAKULAM (SPECIAL TEAM), DEPARTMENT COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.Dattu, C.J. & A.K.Basheer, J. ---------------------------------------------- W.A.No.1535 of 2008 ---------------------------------------------- Dated, this the 24th day of July, 2008 JUDGMENT H.L.Dattu,C.J. Aggrieved by the orders passed by the learned Single Judge in W.P.(C).No.20968 of 2008 dated 14th July, 2008, the petitioner in the writ petition has presented this Writ Appeal. 2. In the writ petition filed, the petitioner had primarily called in question the interim orders passed by the first appellate authority. 3. The learned Single Judge, while disposing of the writ petition, has observed, in paragraphs 2 and 3, as under: “2. I heard learned counsel for the petitioner and learned Government Pleader also. This is a case where the petitioner has been visited with penalty on the basis of the consumption of electricity from which the officer has found unaccounted production sold evading tax. Again, this is a case where the authority has proceeded to act on the basis of the norms of the KSIDC. Apart from that, of course the officer has relied on various discrepancies in arriving at the amount of penalty. 3. Having regard to the totality of facts, I feel that the petitioner can be directed to pay a sum of Rs.54 lakhs and to furnish security for the balance amount. In such circumstances, Ext.P6 is modified and it is ordered that the W.A.No.1535 of 2008 - 2 - petitioner need pay a sum of Rs.54 lakhs and to furnish security for the balance amount for which the petitioner is granted two weeks' time from today”. 4. After arguing the matter for quite some time, may be knowing the mind of the Court, Sri.Mohammed Nias.C.P., learned counsel appearing for the appellant, seeks leave of this Court to withdraw the Writ Appeal, with liberty to the appellant to pay up the amounts as directed by the learned Single Judge in two easy instalments within eight weeks from today. Further, the learned counsel would request us, to permit the appellant to make an appropriate application before the first appellate authority for early disposal of the appeal filed by the appellant, which is pending before the first appellate authority. 5. We have also heard Sri.Mohammed Rafiq, learned Government Advocate appearing for the Revenue. 6. In our opinion, if the request of the appellant is granted, it will not cause any prejudice to the respondents. 7. Accordingly, we pass the following: Order (i) The Writ Appeal is disposed of as withdrawn. (ii) Now the appellant is granted time to pay Rs.27 lakhs within four weeks from today and the balance amount as ordered by the learned Single Judge within four weeks thereafter. W.A.No.1535 of 2008 - 3 - (iii) After such payment, if the appellant makes an appropriate application before the first appellate authority to hear the matter out of turn, the appellate authority may consider that application in accordance with law and pass appropriate orders. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer vku/- Judge