IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 20TH JANUARY 2009 / 30TH POUSHA 1930 WP(C).No. 2114 of 2009(B) ------------------------- PETITIONER(S): -------------------- K.R.ALLOYS LTD., 9/823, OPP.KANNAMPULLY SUB STATION, THILLANGAD, MANJALOOR P.O., PALAKKAD - 678 502, REPRESENTED BY ITS DEPUTY GENERAL MANAGER & AUTHORISED SIGNATORY, P.RAMACHANDRAN. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENT(S): ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 2114 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of January, 2009 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. 2. Petitioner was visited with an order of penalty under the Kerala Value Added Tax Act. Petitioner preferred appeal. An interlocutory order was passed imposing condition. That was challenged before this court and this court modified the order. It was carried in appeal and time was given to comply with the conditions. It is pointed out by the learned counsel for the petitioner that the amounts have been paid. In the meantime, petitioner is faced with Ext.P4 notice. Petitioner relies on Exts.P6 and P7 judgments. Having considered the facts, the writ petition is disposed of as follows: There will be a direction to the first respondent to consider and take a decision on Ext.P1 in accordance with law within a period of two months from the date of receipt of a copy of this judgment. Till such time, while proceedings pursuant to Ext.P4 can go on, there will be a direction to the second respondent not to finalize the proceedings except after taking WPC. 2114/2009. 2 note of the decision to be rendered on Ext.P1 and after affording an opportunity of hearing to the petitioner. (K.M. JOSEPH, JUDGE) sb