IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH FEBRUARY 2010 / 22ND MAGHA 1931 WP(C).No. 1524 of 2010(M) ------------------------- PETITIONER(S): --------------- M.G.JOHNY, MUKKADAYIL HOUSE, KIRSHNASWAMY CROSS ROAD, ERNAKULAM. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (ASSMT.) SPECIAL CIRCLE -II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE ASSISTANT SECRETARY, SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 3. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. THE DISTRICT COLLECTOR, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 1524 of 2010 -------------------------------------- Dated, this the 11th day of February, 2010 J U D G M E N T The learned counsel for the petitioner submits that the grievance projected in the Writ Petition has already been taken up before the statutory authorities by way of appropriate proceedings and that the petitioner will be satisfied, if appropriate direction is given to consider Ext.P3 series appeals preferred against Ext.P2 common order passed by the first appellate authority. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is hereby directed to consider and pass appropriate orders on Ext.P3 series appeal in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. 4. It is also brought to the notice of this Court by the learned counsel for the petitioner that the penalty imposed upon the petitioner has already been set aside as borne by Ext.P1 series orders and that the revised consequential orders are yet to be passed. All further coercive proceedings for recovery against the petitioner shall be kept in abeyance; till finalisation of the proceedings as above. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc