IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 4TH MARCH 2009 / 13TH PHALGUNA 1930 OP.No. 5132 of 2003(J) ---------------------- PETITIONER(S): --------------- M/S. MOON CHEMICALS, NADUVILAKARA, THEVALAKKARA, KOLLAM, REPRESENTED BY ITS MANAGER, MR.K.RAVI. BY ADVS.MR.E.K.NANDAKUMAR MR.A.K.JAYASANKAR NAMBIAR MR.ANIL D. NAIR SMT.PRIYA MAHESH SMT.PRIYA MANJOORAN RESPONDENT(S): -------------------------- 1. ADDITIONAL SALES TAX OFFICER -III, KARUNAGAPPALLY. 2. APPELLAT ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 3. SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 4. DY.TAHSILDAR (RR), KARUNAGAPALLY. 5. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER MR.K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.5132/2003 APPENDIX PETITIONERS EXHIBITS P1:- COPY OF THE ORDER OF THE ORDER OF THE 2ND RESPONDENT TO THE PETITIONER FOR PROVISIONAL ASSESSMENT FOR THE MONTHS OF JULY TO FEB -2002 DT. 29.5.02. P2:- COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FIOR 01-02 DT. 25.1.03. P3:- COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 01-02 DT. 28.1.03. P4:- COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR 01-02 DT. 28.1.03. P5:- COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER DT. 14.1.03. P6:- COPY OF THE CHALAN ISSUED BY THE COMMERCIAL TAXES OFFICER, KARUNAGAPALLY DT. 29.3.02. TRUE COPY P.A.TO JUDGE TSS S.SIRI JAGAN, J. ================== O.P.No. 5132 of 2003. ================== Dated this the 4th day of March, 2009 J U D G M E N T Learned Government Pleader takes notice for the respondents. 2. The petitioner challenges Ext.P5 notice for recovery of sales tax amounts due, in this original petition. While Ext.P2 appeal is pending, the petitioner filed this original petition for a direction to the appellate authority to consider and pass orders on Ext.P2 appeal and to stay further proceedings pursuant to Ext.P5 till then. 3. I have heard the learned Government Pleader also. 4. In so far as an appeal has been filed by the petitioner, the 3rd respondent has to dispose of the same expeditiously. In the above circumstances, I dispose of this original petition with a direction to the 3rd respondent to consider and pass orders on Ext.P2 expeditiously, if not already disposed of. Till the disposal of the appeal, the interim order passed by this Court on 14.2.2003 in this original petition shall continue to be in force. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2 S.SIRI JAGAN, J. ================== O.P.No. 5132 of 2003-J ================== J U D G M E N T 4th March, 2009