IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 5TH AUGUST 2008 / 14TH SRAVANA 1930 WP(C).No. 23398 of 2008(I) -------------------------- PETITIONER: PETITIONER ---------------------- J.THOMAS & COMPANY PRIVATE LIMITED NILHAT HOUSE, WILLINGDON ISLAND KOCHI 682003 BY ADV. SRI.M.PATHROSE MATTHAI (SR.) SRI.SAJI VARGHESE SMT.MARIAM MATHAI RESPONDENTS: RESPONDENTS ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM KOCHI 682015 2. INSPEPCTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY, KOCHI 682002 3. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT) COMMERCIAL TAXES DEPARTMENT, MATTANCHERRY, KOCHI - 2. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 23398 OF 2008 I ```````````````````````````````````````````````````` Dated this the 5th day of August, 2008 J U D G M E N T Prayers in the writ petition are as follows. (i) call for the records relating to Ext.P8 and proceedings relating to recovery of disputed tax pending Exts.P3 and P6 appeals and stay all proceedings for recovery of disputed tax till the disposal of Exts.P3 and P6 appeals; (ii) to issue a writ of mandamus directing the 1st respondent to dispose of Exts.P3 and P6 appeals expeditiously. 2. I heard learned senior counsel for the petitioner and learned Government Pleader. Exts.P4 and P7 are stay petitions filed by the petitioner along with Exts.P3 and P6 appeals. The learned counsel for the petitioner relies on Ext.P1. According to the petitioner, the case of the petitioner is to be governed by the terms of Ext.P1 which is issued by the Commissioner of Commercial Taxes under section 94 of WPC.23398/08 : 2 : the KVAT Act. I feel that a decision should be taken on the stay petitions. 3. In the facts and circumstances of the case, writ petition is disposed of directing the 1st respondent to consider and take a decision on Exts.P4 and P7 stay petitions in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such decision is taken, recovery proceedings pursuant to Ext.P8 will be kept in abeyance. Petitioner will produce a copy of this judgment before the 1st respondent as soon as it is received. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE