IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 23RD APRIL 2010 / 3RD VAISAKHA 1932 WP(C).No. 13621 of 2010(C) ------------------------------------------ PETITIONER(S): ------------------------ JYOTHY LABORATORIES LIMITED, KANDANASSERRY P.O., THRISSUR,REP.BY ITS SENIOR OFFICER (ACCOUNTS) T.V.TILAKAN. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------ 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.K.P.PRADEEPKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.N.RAVINDRAN,J. -------------------------------- W.P.(C) No. 13621 of 2010 -------------------------------- Dated this the 23rd day of April, 2010. J U D G M E N T The petitioner is an assessee on the files of the first respondent. Aggrieved by Ext.P1 assessment order dated 1.3.2010 passed by the first respondent for the month of January, 2010 the petitioner has filed Ext.P2 appeal before the second respondent along with Ext.P3 application seeking stay of collection of the tax assessed as per Ext.P1. The grievance voiced by the petitioner is that even before orders are passed on Ext.P2 appeal and Ext.P3 stay petition, on the instructions of the first respondent, the second respondent has issued Ext.P4 demand notice under Section 7 of the Kerala Revenue Recovery Act, 1968 for recovery of the tax assessed as per Ext.P1. In this writ petition, the petitioner challenges Ext.P4 and seeks a direction to the third respondent to consider Ext.P2 appeal and Ext.P3 stay petition and pass orders thereon within a time limit to be fixed by this Court. The petitioner submits if pending disposal of Ext.P2 appeal wherein substantial contentions have been raised, the tax assessed as per Ext.P1 is recovered, the petitioner will be put to serious prejudice. 2. Sri. Premjith Nagendran, the learned counsel appearing for W.P.(C).No.13621/2010 2 the petitioner submitted that in respect of the very same assessee this Court has in W.P.(C) No.3255 of 2010 and other writ petitions directed the appellate authority to dispose of the appeal itself and had also stayed the recovery of tax assessed on the petitioner depositing 1/3rd of the tax assessed by the assessing authority. The learned counsel also submitted that this Court had in the said judgments also stayed the collection of the balance tax in the event of the petitioner depositing 1/3rd of the tax assessed as per the order impugned in the appeals. A copy of the judgment in W.P.(C) No.3255 of 2010 was also made available for perusal. 3. Sri. K.P.Pradeep Kumar, the learned Government Pleader appearing for the respondents did not dispute the said submission. In such circumstances, having regard to the directions issued by this Court in W.P.(C) No.3255 of 2010, I dispose of this writ petition with a direction to the third respondent to consider and pass orders on Ext.P2 appeal in accordance with law, in the event of the petitioner remitting 1/3rd of the amount due as per Ext.P1 within one month and furnishes security for the balance amount. On the petitioner remitting 1/3rd of the amount due as per Ext.P1, the third respondent W.P.(C).No.13621/2010 3 shall hear the petitioner and pass orders on Ext.P2 appeal expeditiously and in any event within one month thereafter. In the event of the petitioner remitting 1/3rd of the amount due as per Ext.P1, the proceedings initiated for recovery of the amounts due as per Ext.P1 shall be kept in abeyance till orders are passed on Ext.P2 appeal and communicated to the petitioner. P.N.RAVINDRAN (Judge) vps W.P.(C).No.13621/2010 4 W.P.(C).No.13621/2010 5