IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 8757 of 2004(P) ------------------------- PETITIONER(S): --------------- K.VIJAYAN PILLAI, MANAGING PARTNER, MOTHER ASSOCIATES, PATTATHANAM, KOLLAM. BY ADV. SRI.GOVIND K.BHARATHAN (SR.) SRI.MANU MOHAN SRI.DAVIS J.CHIRAMEL RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. 2. THE DEPUTY COMMISSIONER, KOLLAM. 3. THE ASSISTANT COMMISSIONER II, SPECIAL CIRCLE, KOLLAM. 4. ASSISTANT COMMISSIONR (ASSMT)-II, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 5. THE DISTRICT COLLECTOR, KOLLAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: PHOTOCOPY OF ORDER DT.23.6.2003 ISSUED BY R4. P2: PHOTOCOPY OF DEMAND NOTICE DT.24.8.2003. P3A: PHOTOCOPY OF REVISION PETITION FILED BY PETITIONER BEFORE R2. P3B: PHOTOCOPY OF DELAY PETITION FILED ALONG WITH REV. PETITION BEFORE R2. P3C: PHOTOCOPY OF STAY PETITION .DO. P4: PHOTOCOPY OF ORDER DT.28.7.2003 OF R2. P5: PHOTOCOPY OF DEMAND NOTICE DT.24.8.2003 RECEIVED BY PETITIONER. P6A: PHOTOCOPY OF REVISION PETITION FILED BY PETITIONER BEFORE R2. P6B: PHOTOCOPY OF DELAY PETITION FILED ALONG WITH EXT.P6A BEFORE R2. P6C: PHOTOCOPY OF APPLICATION FOR URGENT HEARING FILED ALONG WITH EXT.P6A BEFORE R2. P7: PHOTOCOPY OF ORDER DT.28.7.2003 OF R4. P8: PHOTOCOPY OF DEMAND NOTICE DT.29.8.2003. P9A: PHOTOCOPY OF APPEAL FILED BY PETITIONER BEFORE R1 DT.23.2.2004. P9B: PHOTOCOPY OF DELAY PETITION FILED ALONG WITH EXT.P9A BEFORE R1 DT.23.2.2004. P9C: PHOTOCOPY OF APPLICATION FOR URGENT HEARING FILED BEFORE R1 DT.23.2.2004. P10: PHOTOCOPY OF DEMAND NOTICE DT.24.8.2003. P11A: PHOTOCOPY OF REVISION PETITION FILED BEFORE R2 DT.23.2.2004. P11B: PHOTOCOPY OF DELAY PETITION FILED ALONG WITH EXT.P11A DT.23.2.2004. P11C: PHOTOCOPY OF APPLICATION FOR URGENT HEARING FILED ALONG WITH EXT.P11A DT.23.2.2004. P12A: PHOTOCOPY OF ASSESSMENT ORDER DT.23.6.2003. P12B: PHOTOCOPY OF PROCEEDINGS OF R4 DT.23.6.2003. P12C: PHOTOCOPY OF ORDER DT.15.10.2003. P13: PHOTOCOPY OF APPEAL PETTION FILED BY PETITIONER BEFORE R1 DT.23.2.2004. P14: PHOTOCOPY OF DEMAND NOTICE DT.6.2.2004. P15: .DO. .DO. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.8757 of 2004 .................................................................... Dated this the 21st day of November, 2008. JUDGMENT The W.P. was filed challenging recovery proceedings when statutory appeal and revision were pending against sales tax assessments. Since the W.P. is pending for the last over four years, appeals and revisions, if any, pending would have been disposed of. In any case if any appeal or revision is pending, there will be direction to the concerned authority to dispose of the same without any delay. If payment is made in terms of the interim order dated 12.3.2004, stay also will continue for two months from date of receipt of copy of this judgment within which time pending cases should be disposed of by the concerned Authority. The petitioner will produce copy of this judgment before the respondents for compliance. W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms