IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH MARCH 2010 / 5TH CHAITHRA 1932 WP(C).No. 10324 of 2010(M) -------------------------- PETITIONER: --------------- M/S. GASHA STEELS PVT. LTD., NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, SMT.P.T. AYSHA. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 10324 OF 2010 ......................................................................... Dated this the 26th March, 2010 J U D G M E N T Ext.P7 order passed by the first respondent/Intelligence Officer, imposing penalty was subjected to challenge by filing W.P.(C) 7673 of 2010 which led to Ext. P8 verdict, whereby the petitioner was relegated to avail the alternate remedy. Accordingly, Exts. P9 and P10 appeals dated 19.03.2010 were filed in respect of different assessment periods, i.e. for the periods 2001-02 to 2002-03 along with exts. P11 and P12 petitions to condone the delay as well as Exts.P13 and P14 petitions for stay. The grievance of the petitioner is that it is without any regard to the pendency of the above proceedigns that Exts.P15 and P16 recovery notices have been issued, which, hence, are sought to be intercepted in this Writ Pettion. 2. Heard the learned Government Pelader as well, 3. The learned Coumnsel for the petitioner submits that the W.P.(C) No. 10324 OF 2010 2 issue is actually covered by the decision reported in (2007)10 VST 180 (State of Punjab and others vs. Bhatinda district Co-operative Milk P. Union Ltd.) and hence that the second respondent might be directed to consider and dispose of the appeals itself. 4. Considerinmg the facts and circumtances as well as the persuasive submission made from the part of the learned Counsel for the petitioner, this Court finds it fit and proper to direct the second respondent/the Deputy Commissioner to consider and pass appropriate orders in the appeals themselves. 5. Accordingly, the second respondent/the Deputy Commissioner is directed to consider and pass final orders on Exts.P9 and P10 appeals, in accordanmce with law, also taking note of the dictum in (2007) 10 VST 180, of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of the judgment. Subject to the W.P.(C) No. 10324 OF 2010 3 above all further proceedings pursuant to Exts. P15 and P16 recovery notices shall be kept in abeyance, on condition that the petitioner deposits a sum of 'Rs. 20 lakhs' on or beore 31.03.2010. The Wit Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk