IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH JANUARY 2011 / 20TH POUSHA 1932 WP(C).No. 642 of 2011(E) ----------------------- PETITIONER : -------------------- JYOTHI LABORATORIES LIMITED, KANDANASSERRY.P.O., THRISSUR, REPRESENTED BY ITS SENIOR OFFICER ACCOUNTS – T.V. TILAKAN. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES: SPECIAL CIRCLE, THRISSUR-680 004. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES: THRISSUR-680 004. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES : ERNAKULAM-682 015. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.642 of 2011 ------------------------------------------- Dated this the 10th day of January, 2011 J U D G M E N T ---------------------- With respect to the period October 2010, assessment was completed against the petitioner as per Ext.P1 order. Aggrieved by Ext.P1 the petitioner had filed statutory appeal before the 3rd respondent, as per Ext.P2. Stay petition as per Ext.P3 was also filed along with the appeal. It is stated that the 3rd respondent has not yet considered either the appeal or the stay application. Grievance of the petitioner is that recovery steps are being proceeded against, for realising the amount of tax in dispute, on issuing revenue recovery notice as per Ext.P4, without considering pendency of the appeal. Hence the petitioner seeks direction to keep in abeyance the recovery steps till disposal of the appeal. 2. It is submitted that the only dispute in the appeal pertains to the rate of tax applicable to the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay in many other cases, against WP(C).642/11 2 recovery of the tax amounts in dispute, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts due. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result, the 3rd respondent is directed to consider and dispose of Ext.P2 appeal, 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 order, which is now sought to be recovered through Ext.P4 revenue recovery notice, shall be kept in abeyance till such time the appeal is disposed of as directed above, subject to condition of the petitioner remitting 1/3rd of the tax amount in dispute and also 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 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb WP(C).642/11 3