IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH MAY 2011 / 16TH VAISAKHA 1933 WP(C).No. 13006 of 2011(A) -------------------------- PETITIONER : -------------------- M/S. WIPRO LTD., 2ND & 3RD FLOOR, PANORAMA HOUSE, KOCHI-682 020, REPRESENTED BY ITS MANAGER - OPERATIONS, MS. USHA PRADEEP KUMAR. BY ADV. SRI.JOSEPH MARKOSE, SENIOR ADVOCATE SRI.MATHEWS K.UTHUPPACHAN SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.TOM THOMAS (KAKKUZHIYIL) SRI.V.ABRAHAM MARKOS RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER OF SALES TAX, SPECIAL CIRCLE III, COMMERCIAL TAX COMPLEX, PERUMANOOR, KOCHI-682 015. 2. DEPUTY COMMISSIONER (APPEALS) OF SALES TAX, COMMERCIAL TAX COMPLEX, PERUMANOOR, KOCHI-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 030. BY GOVT.PLEADER SRI.P.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.SURENDRA MOHAN, J. ------------------------------------------- W.P.(C) No.13006 of 2011 ------------------------------------------- Dated this the 6th May, 2011 JUDGMENT The petitioner is a Public Limited company engaged in the manufacture and sale of computer and computer equipments having its registered office at Bangalore and a Branch Office at S.A.Road, Kochi. The petitioner is an assessee under the provisions of the Kerala General Sales Tax Act ('KGST Act' for short) on the files of the first respondent. Assessment for the years 1997-1998, 1998- 1999 and 1999-2000 are not yet finalised. For the year 1999-2000, Ext.P12 rectification petition is still pending and for the other two years, appeals are pending before the second respondent. Exts.P10 and P11 petitions for stay have also been filed by the petitioner. However, no orders have been passed thereon, till date. However, though the above proceedings are still pending, the authorities have threatened to initiate recovery proceedings against the petitioner for the tax assessed. The petitioner, therefore, seeks appropriate directions for keeping the recovery WPC No.13006/2011 2 proceedings in abeyance until orders are passed on Exts.P10, P11 and P12. 2. I have heard the learned Government Pleader also. He assures that orders on the said petitions shall be passed without further delay. 3. In the above circumstances, this writ petition is disposed of directing the second respondent to consider the petitions filed by the petitioner evidenced herein by Exts.P10 and P11 and to pass appropriate orders thereon in accordance with law, as expeditiously as possible and at any rate, within a period of one month from the date of receipt of a copy of this judgment. There shall be a further direction to the first respondent to consider Ext.P12 petition in accordance with law and to pass appropriate orders thereon also, as expeditiously as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment. Pending final orders on the petitions referred to above, all further action to recover the tax assessed shall be kept in abeyance. K.SURENDRA MOHAN, JUDGE css/