IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 WP(C).No. 6755 of 2008(D) ------------------------- PETITIONER: ------------ SRI. K.BHAVADASAN, PROPRIETOR, M/S. K.P. NAMBOODIRI'S AYURVEDICS, VADAKKEKAD, TRICHUR-679 562. BY ADV. SRI.P.BALACHANDRAN (SR.) SMT.PREETHA S.NAIR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, TRICHUR. 2. DEPUTY COMMISSIONER (LAW), ERNAKULAM. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 6755 of 2008 ------------------------------------- Dated: February 27, 2008 JUDGMENT In this writ petition, tax has been assessed by Ext.P5 on the basis that the product involved is tooth powder. Against Ext.P5 order, petitioner has filed Ext.P6 appeal and Ext.P7 is the stay petition that is filed along with the appeal. Although the petitioner has filed Ext.P8, an application for early hearing, that also did not yield any result. It is in these circumstances, apprehending recovery proceedings, this writ petition has been filed. 2. The learned senior counsel appearing for the petitioner submits that by Ext.P3 for the previous years, the very same product has been accepted by the Department as ayurvedic medicine and that the terms of the statute, be it the KGST Act or KVAT Act, are almost identical and therefore the issue is concluded by Ext.P3. It is also his contention that the petitioner is working on the strength of a licence issued under the Drugs and Cosmetics Act. I feel that since the 2nd respondent is seized of the matter by Ext.P6 appeal, I feel that the 2nd respondent should decide the matter finally. WP(C) 6755/08 Page numbers 3. Accordingly I direct that the 2nd respondent shall dispose of Ext.P6 appeal with notice to the petitioner as expeditiously as possible, at any rate, within eight weeks from the date of production of a copy of this judgment. In the meantime, I direct that further proceedings pursuant to Ext.P5 will stand deferred on condition that the petitioner remits one-third of the amount that is due in terms of Ext.P3 within two weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Issue copy today itself. mt/-