IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 16TH JULY 2010 / 25TH ASHADHA 1932 WP(C).No. 22194 of 2010(Y) ---------------------------------------- PETITIONER(S): ------------------------ V.U. HASHIM, PROPRIETOR, M/S. V.U. AGENCIES, VIII/77 M, CHERIYAPALAM, KARUVANNUR P.O., THRISSUR DISTRICT - 680 711. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 2ND CIRCLE, THRISSUR-680 003. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, SALES TAX COMPLEX, THEVARA, COCHIN-682 015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, THRISSUR-680 003. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 22194 OF 2010 -------------------------------------------- Dated this the 16th day of July, 2010 JUDGMENT Challenging Ext.P6 series assessment orders passed by the 1st respondent, the petitioner has preferred Ext.P7 series appeals, along with Ext.P8 series petitions for early hearing and Ext.P9 series petitions for stay, which are pending consideration before the 2nd respondent. 2. The learned counsel for the petitioner submits that, the assessment orders passed by the 1st respondent are per se wrong and illegal, referring to the materials on record, which however is rebutted from the part of the respondents. 3. The learned Government Pleader submits that, the impugned orders have been passed on the basis of the actual facts and figures and also on the basis of the admission made by the petitioner. In any view of the matter, to have finality to the issue, this Court finds it fit and proper to direct the 2nd respondent to consider and finalise Ext.P7 series appeals, which shall be done and final orders shall be passed in accordance with law, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. Coercive proceedings against the petitioner pursuant to Ext.P10 shall be kept in abeyance till such time, on condition that the petitioner satisfies ‘1/3’ of the due amount and 2 WP(C) No. 22194/2010 furnishes security for the balance amount within ten days from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc