IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH JULY 2010 / 22ND ASHADHA 1932 WP(C).No. 21708 of 2010(K) -------------------------- PETITIONER: --------------- E.N.ABUBACKER, PROPRIETOR, HENNA TRADING COMPANY, SIVAPURAM, KANNUR DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, KUTHUPARAMBA, KANNUR DISTRICT. 2. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. 4. THE TAHSILDAR (RR), THALASSERRY. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 21708 OF 2010 ......................................................................... Dated this the 13th July, 2010 J U D G M E N T The petitioner is stated as aggrieved of Ext. P2 assessment made by the first respondent under the CST Act in respect of the assessment year 2003-04, which though was subjected to challenge, did not turn to be fruitful as borne by Ext. P3. It was further challenged by filing Ext. P4 Appeal, along with Exts. P5(a) and P5(b) petitions to condone the delay in filing the same, before the 3rd respondent/Tribunal. 2. The learned Counsel for the petitioner submits that the petitioner has been served with Ext. P6 notice dated 26.05.2010 issued by the 4th respondent demanding a huge sum of more than Rs. 8 lakhs, which is absolutely without any rhyme or reason. The petitioner has filed Exts.P7(a) and P7(b) petitions for stay, which are also pending consideration before the 3rd respondent . The learned Counsel for the petitioner submits that, out of the liability of more than Rs. 8 lakhs shown in Ext. P6, a sum of Rs. 3.54 lakhs has been satisfied by the petitioner , in respect of the remaining amount to be satisifed, a sum of Rs. 1,37,660/- has already been cancelled as per Ext. P1 order passed by the Deputy Commissioner and that only the balance W.P.(C) No. 21708 OF 2010 2 amount is realizable, if at all any. The learned Counsel further submits that the petitioner is ready and willing to satisfy the amount stated as due to the Bank. 3. Heard the learned Government Pleader as well. 4. Considering the nature of the contentions raised by the petitioner, the third respondent is directed to consider and pass appropriate orders on Exts. P5 (a) and (b) petitions to condone the delay in filing the appeals and also on Exts.P7 (a) and P7(b) petitions for stay, taking note of the above factual aspects and pass appropriate orders, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of the judgment. This is subject to satisfaction of the liability to the Bank, as agreed by the petitioner, which shall be effected within two weeks. All further coercive steps shall be kept in abeyance, till such orders are passed by the 3rd respondent in the I.As as aforesaid. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk