IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 7TH FEBRUARY 2008 / 18TH MAGHA 1929 WP(C).No. 3843 of 2008(G) ------------------------- PETITIONER: ------------ GEORGE MUTHOLY, PROPRIETOR, NATIONAL TRADERS, RUBBER TRADERS, ELIKKULAM, KOTTAYAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER SQAD NO.1 COMMERCIAL TAXES, THALASSERY. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C).No.3843 of 2008 ------------------------------------------- Dated this the 7th day of February, 2008 JUDGMENT The petitioner submits that against the assessment order for the year 2004-2005 petitioner has filed Ext.P2 appeal and the said appeal is pending consideration of the third respondent. Simultaneously, penalty proceedings were also initiated and by Ext.P3 order, penalty was imposed. Against Ext.P3 order of penalty, petitioner has filed Ext.P4 revision petition together with Ext.P5 stay petition and these are also pending. According to the counsel for the petitioner, the fate of Ext.P4 revision substantially depends upon the final order to be passed in Ext.P2. Therefore, counsel submits that a decision in Ext.P2 appeal is essential before the disposal of the Ext.P4 revision. 2. I find force in the aforesaid submissions made by the learned counsel for the writ petitioner. Therefore, I dispose of this writ petition with the following directions: 3. The third respondent shall take up and consider Ext.P2 appeal which is pending before him and pass final orders WPC3843/2008 2 in the matter within a period of four weeks of production of a copy of this judgment. Thereafter, the second respondent shall consider Ext.P4 revision which is pending and pass final orders within four weeks thereafter. In the meanwhile, further proceedings pursuant to Ext.P3 order of penalty will stand stayed on condition that the petitioner remits 1/3rd of the amount due thereunder. The deposit shall be made within two weeks from today. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE csl