IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 12TH AUGUST 2009 / 21ST SRAVANA 1931 WP(C).No. 22884 of 2009(E) -------------------------- PETITIONER: --------------- M/S.UNITED BREWERIES LTD,UNIT;PREMEIR BREWERIES,KANJIKODE WEST P.O,PALAKKAD,REPRESENTED BY ITS GENERAL MANAGER,S/RAMAKRISHNAN. BY ADV. MR. N.MURALEEDHARAN NAIR MR. T.G.ABHILASH RESPONDENTS: --------------- 1. INTELLIGENCEL OFFICER,(IB)MATTANCHERRY, OFFICE OF THE DEPUTY COMMISSIONER(INT),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT EDAPPALLY. 2. DEPUTY COMMISSIONER (APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22884 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of August, 2009 JUDGMENT Challenge in this Writ Petition is against the imposition penalty under Section 45 A of KGST Act. Exts. P1 to P3 orders imposing the penalty upon the petitioner in respect of the assessment years 2005 - '06 to 2007 - '08 have been subjected to challenge by filing Exts. P6 to P8 appeals along with Exts. P9 to P11 petitions for stay, which are stated as pending before the second respondent. The case of the petitioner is that, without any regard to the pendency of the above proceedings, that the respondents are pursuing with the steps for recovery as discernible from Exts.P12 to P14 demand notices issued in this regard. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts. P2 to P8 appeals in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. However, it is made clear that, till such appropriate orders are passed on Exts. P6 to P8 appeals, all further proceedings pursuant to Exts. P12 to P14 shall be kept in abeyance WP (C) No. 22884 of 2009 : 2 : The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd