IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2145 of 2008(E) ------------------------- PETITIONER: -------------- M/S.BREEZELAND HOTELS PVT. LTD., CHANGANASSERY, KOTTAYAM DISTRICT REPRESENTED BY ITS DIRECTOR DOMINIC SAVIO JOSEPH. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.I, COMMERCIAL TAXES, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2145 OF 2008 E ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Against Exts. P1 and P2 orders, petitioner has filed Exts.P3 and P4 appeals accompanied by Exts.P5 and P6 stay petitions. During the pendency of the stay petitions as above, Ext.P7 notice of demand has been issued and it is challenging the recovery, the writ petition has been filed. 2. The contention that is raised by the petitioner is that the whole basis of Ext.P1 is erroneous. According to the petitioner, gross profit has been calculated on the basis of the purchase cost as against the sales turnover. The calculation made in Ext.P1 is referred to in this context. 3. In view of the submission made as above, I feel ends of justice require that the Appellate Authority should consider the appeals. Accordingly, there will be a direction to the 2nd WPC 2145/08 :2 : respondent to consider and dispose of Exts. P3 and P4 appeals filed by the petitioner against Exts. P1 and P2. This the 2nd respondent shall do as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. 4. In the meanwhile, further proceedings pursuant to Ext.P7 will stand deferred for a period of six weeks. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp