IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 10TH DECEMBER 2010 / 19TH AGRAHAYANA 1932 WP(C).No. 36528 of 2010(M) --------------------------------------- PETITIONER(S): ------------------------ DEEPTHY AGENCIES COTTON MILL ROAD, THIRUVANNUR CALICUT BY MOIDEEN KOYA MANAGER BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, III CIRCLE CALICUT-673006 2. DEPUTY COMMISSIONER(APPEALS) CALICUT-673006 3. SALES TAX OFFICER, (RECOVERY)O/O.DEPUTY COMMISSIONER, COMMERCIALT AXES CALICUT-673006 R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36528 of 2010 ------------------------------------------- Dated this the 10th day of December, 2010 J U D G M E N T ---------------------- With respect to the year 2008-'09 and also for the period from April 2010 to May 2010, assessments were completed against the petitioner as per Ext.P1 to P3 orders. Aggrieved by the assessments, the petitioner had preferred statutory appeals before the 2nd respondent, as per Ext.P4 to P6. Stay petitions as per Ext.P7 to P9 were also filed along with the appeals. It is stated that the 2nd respondent has not yet considered either the appeals or the stay applications. Grievance of the petitioner is that recovery steps are now being proceeded against for realising the amount of tax in dispute, without considering pendency of the appeals, on issuing Ext.P10 & P11 notices. Hence the petitioner seeks direction to keep in abeyance the recovery steps till the disposal of the appeals. 2. It is submitted that the only dispute in the appeal pertains to rate of tax applicable for the products, “Ujala Supreme” and “Ujala Stiff & Shine”, dealt with by the petitioner. It is further submitted that the question is W.P.(C).36528/10-M -2- pending decision in various other cases filed by the manufacturer as well as other dealers, and the decision on the issue is awaited from this court and from the Hon'ble Supreme Court. It is pointed out that this court had granted stay in many other cases, against recovery of the tax amounts, pending disposal of such appeals, on condition of payment of 1/3rd of the amounts in dispute. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P4 to P6 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1 to P3 assessment orders, which is now initiated pursuant to Ext.P10 & P11 notices, shall be kept in abeyance, on condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb