IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH MAY 2010 / 28TH VAISAKHA 1932 WP(C).No. 14577 of 2010(V) -------------------------- PETITIONER: --------------- M/S. COCHIN TILE MARKETING, 41/1125, MEGHNA TOWERS, PULLEPPADY ROAD, KOCHI-18, REPRESENTED BY ANIL K.KOSHY, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, KVAT, 2ND CIRCLE, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, CHENGANNUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 14577 OF 2010 ......................................................................... Dated this the 18th May , 2010 J U D G M E N T Being aggrieved of Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 petition for stay which are pending consideration before the second respondent. Similarly, there is a case of short credit of tax amount to an extent of Rs.4.88 lakhs remitted by the petitioner, which is sought to be rectified by filing Ext. P5 representation and is pending consideration before the first respondent. 2. The learned Counsel for the petitioner submits that it is without any regard to the pendency of the above proceedings, coercive proceedings are being pursued against the petitioner, which made the petitioner to approach this Court with the present Writ Petition. 3. The learned Government Pleader, on instruction, submits that the admitted tax liability to be paid by the petitioner after giving credit to the alleged short credit is Rs.22,08,326/-, correctness of which is however disputed from the other side referring to the paticulars of the payments effected. 4. However, this Court finds that this is a matter to be W.P.(C) No. 14577 OF 2010 2 considered and finalised by the first respondent by passing appropriate orders and communicate the same to the petitioner. Accordingly, the first respondent is directed to consider Ext. P5 representation and pass appropriate orders after giving an opportunity of being heard to the petitioner, within two weeks from the date of receipt of a copy of the judgment. On finalisation of the proceedings as above, the petitioner shall clear the admitted tax liability, if any and move the second respondent to consider Ext. P3 petition for stay, on which event, the same shall be considered and appropriate orders shall be passed within one month thereafter. So as to enable the petitioner to pursue such steps, all coercive proceedings stated as being pursued shall be kept in abeyance for a period of six weeks. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk