IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 32818 of 2010(B) -------------------------- PETITIONER(S): --------------- JAINY PHILIP, PROPRIETRESS, CEE GEE IMPORT & EXPORTS, MAMANGALAM, KOCHI-25. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (ENQUIRY), O/O THE DEPUTY COMMISSIONER, MATTANCHERRY. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. COMMERCIAL TAX OFFICER,2ND CIRCLE, KALAMASSERRY AT PALARIVATTOM. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 32818 OF 2010 ------------------------------------- Dated this the 28th day of October, 2010 JUDGMENT The petitioner is challenging the steps initiated for finalising assessments under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Ext.P4 is the proposal notice issued in this regard. The petitioner had submitted objections to Ext.P4 as evidenced from Ext.P5. It is stated that the proposal for finalising the assessment under Section 25 (1) is initiated on the basis of Ext.P1 order under which penalty was imposed on the petitioner, under Section 47 (6) of the KVAT Act. It is further stated that aggrieved by Ext.P1, the petitioner had filed statutory appeal and the appellate authority had already stayed recovery of the amounts of penalty, as per Ext.P3 order. It is further stated that Ext.P2 appeal filed against the order imposing penalty is still pending consideration and disposal before the 2nd respondent. Under such circumstances, the petitioner is seeking direction to keep in abeyance 2 WP(C) No. 32818/2010 finalisation of the assessment till the disposal of the appeal by the 2nd respondent. 2. Heard; learned Government Pleader on behalf of the respondents. Considering the facts and circumstances, I am of the opinion that the Writ Petition can be disposed of directing disposal of the appeal on an early basis and till then restraining the 3rd respondent from finalising the assessment. 3. In the result, the Writ Petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2 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. 4. The 3rd respondent is directed to keep in abeyance finalisation of assessment on the basis of Ext.P4 notice, till orders are passed by the 2nd respondent as directed above. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE dnc