IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 23RD JUNE 2010 / 2ND ASHADHA 1932 WP(C).No. 19580 of 2010(V) -------------------------- PETITIONER(S): --------------- M/S.WHITE BIRD STEEL INDIA (P) LTD, REP. BY ITS MANAGING DIRECTOR, T.P.SIVANANDAN, KUNNAMANGALAM, CALICUT. BY ADV. SRI.R.K.MURALEEDHARAN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 2. THE COMMERCIAL TAX OFFICER II, IV CIRCLE, KOZHIKODE. 3. SALE TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 19580 OF 2010 -------------------------------------------- Dated this the 23rd day of June, 2010 JUDGMENT Challenging the original assessment, the petitioner has approached the appellate authority by filing statutory appeals and they are pending before the 1st respondent. In the Interlocutory Applications for stay, Exts.P1 and P2 interim orders have been passed by the appellate authority granting stay on condition; which is stated as complied with. 2. However, in the meanwhile, without any regard to the actual facts and figures, the assessing authority has re-opened the assessment, fixing a higher turn over as borne by Ext.P3 and the petitioner has preferred Ext.P4 (a) appeal, along with Ext.P4(b) petition for stay, which are also pending consideration before the 1st respondent. 3. With regard to Ext.P5 assessment under the CST Act for the same year, the petitioner has preferred Ext.P6(a) appeal, along with Ext.P6(b) petition for stay, which are also pending before the very same respondent. It is without any regard to the pendency of the above proceedings that the respondents have set the machinery under the Kerala Revenue Recovery Act in motion as borne by Exts. P7 (a) and P7 (b), which hence are sought to be intercepted by this Court. 4. Heard the learned Government Pleader as well. 2 WP(C) No.19580/2010 5. Considering the sequence of events as narrated in the Writ Petition and after hearing the persuasive submissions made from the part of the learned counsel, this Court finds it fit and proper to direct the appellate authority/first respondent to consider and finalise all the appeals as aforesaid, so as to put a finality to the matter. Accordingly, the 1st respondent is directed to consider and pass final orders in all the above appeals in accordance with law, of course hearing the petitioner as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. Till the proceedings finalised as above, all further steps pursuant to Exts.P7 (a) and P7 (b) shall be kept in abeyance, on condition that the petitioner furnishes security for the due amount, to the satisfaction of the assessing authority within two weeks from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc