IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH MARCH 2011 / 8TH CHAITHRA 1933 WP(C).No. 9699 of 2011(J) ------------------------- PETITIONER ------------------ ABBAS CASHEW COMPANY, KALLUMTHAZHAM P.O., KILIKOLLOOR, KOLLAM DISTRICT, REP. BY MANAGING PARTNER ANZAR. BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER (INVESTIGATION BRANCH), COMMERCIAL TAXES, KOLLAM-690100. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-690100. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM-690100. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2011, ALONG WITH WP(C) NO.9700/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).Nos.9699 & 9700 of 2011 ------------------------------- Dated this the 29th day of March, 2011. C O M M O N J U D G M E N T Aggrieved by Ext.P1 orders in both these cases, through which penalty was imposed on the petitioner, statutory appeals were preferred before the 2nd respondent as evidenced from Ext.P2 in both these cases. These writ petitions are filed seeking direction for an early disposal of the appeals and to restrain recovery steps till then. It is submitted that the petitioner had already remitted 1/3rd of the amount of penalty due in both these cases. 2. Under the above mentioned circumstances, I am of the view that, interest of justice will be served if the appellate authority is directed to consider and dispose of the matter on an early basis. 3. Therefore, these writ petitions are disposed of directing the 2nd respondent to consider and pass orders on Ext.P2 appeals, after affording an opportunity of hearing to 2 W.P.(C).Nos.9699 & 9700 of 2011 the petitioner, as early as possible, at any rate within a period of 2 months from the date of receipt of a copy of this judgment. 4. Till such time the appeals are disposed of, recovery of amounts covered under Ext.P1 orders shall be kept in abeyance, provided, the petitioner produce proof regarding payment of 1/3rd of the amounts due and on furnishing security bond for the balance amount, within 2 weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, Judge ami/