IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930 WA.No. 26 of 2009 ------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.36501/2008 DATED 16/12/2008 .................... APPELLANT/ PETITIONER: -------------------------------------- BHARATH PETROLEUM CORPORATION LTD, ERNAKULAM TERRITORY(RETAIL)OFFICE,IRUMPANAM, KOCHI 682309,REPRESENTED BY ITS AREA MARKETING MANAGER.SRI.S.KANNAN. BY ADV. SRI.V.V.ASOKAN, SMT.S.AMINA. RESPONDENTS/ RESPONDENTS: ------------------------------------------------ 1. ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, ERNAKULAM. 2. ASSISTANT COMMISSIONER, ASSESSMENT-I, SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM-682030. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM,KOCHI-682030. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-682030. R1 TO R4 BY GOVT. PLEADER SRI. MOHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/01/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. J.B.KOSHY, Ag.C.J. & P.R.RAMACHANDRA MENON, J. -------------------------------------- W.A.No.26 of 2009 ------------------------------------- Dated 5th January, 2009 JUDGMENT Koshy, Ag.C.J . Appellant/petitioner challenges Ext.P4. Appellant filed Ext.P2 appeal in July, 2008. Appellant is a public sector undertaking and it is one of the major revenue giving establishments in Kerala State. When appeal was filed, the appellate authority granted stay on condition of payment of 50% of the disputed amount, but, prima facie merits of the petition were not considered. Learned single Judge reduced the amount, but, no complete stay was granted. Out of the assessed amount, admissible amounts were already paid by the company. 2. Learned Government Pleader opposed the appeal as the amount involved is very huge. Amitted amount was already paid. Appellant is a public sector undertaking having large number of establishments and Government can easily recover the amount, The appeal is pending for more than six months. Considering the contentions raised in this appeal, we direct the appellate authority to dispose of Ext.P2 appeal as expeditiously as possible, in any event, before 28.2.2009 on condition that when the appeal is posted for hearing, appellant shall W.A.26/2009 2 not ask for adjournment. Till the appeal is disposed of, no recovery proceedings shall be taken. The appeal is disposed of accordingly. J.B.KOSHY ACTING CHIEF JUSTICE P.R.RAMACHANDRA MENON JUDGE tks