IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 20741 of 2008(T) ------------------------------------- PETITIONERS: ------------------- 1. PRINCE TMT STEELS PVT.LTD., BLOCK NO.34, KINFRA WISE PARK, KANJIKODE, PALAKKAD-678 621, REPRESENTED BY ITS MANAGING DIRECTOR- T.K.ABDUL KAREEM. 2. PRINCE ALLOYS (P)LTD. 5/230, NEAR KSEB SUB STATION, KOPPAM, (VIA) PATTAMBI, PALAKKAD 678 307, REPRESENTED BY ITS MANAGING DIRECTOR- T.K.ABDUL KAREEM. 3. PRINCE ROLLINGS (P) LTD.2/13, NEAR KSEB SUB STATION, KOPPAM,(VIA) PATTAMBI, MANNENGODE POST, PALAKKAD-678 307, REPRESENTED BY ITS MANAGING DIRECTOR-T.K.ABDUL KAREEM. BY ADV. SRI.JOHN JOSEPH VETTIKAD RESPONDENTS: ---------------------- 1. THE ASSISTAN COMMISSIONER (AUDIT ASSESSMENT),COMMERCIAL TAXES, PALAKKAD. 2. INTELLIGENCE OFFICER, SQUAD NO:1,SPECIAL TEAM, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ERNAKULAM- 682024. 3. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682015. R1 TO R3 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = WP(C).No.20741 of 2008-T = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 14th day of July, 2008. JUDGMENT 1.Heard learned counsel for the petitioners and the learned counsel for the Revenue. 2.Three penalty orders were passed against the petitioners carrying on the business in steel rolling mills. Exts.P1 to P3 appeals have been filed against the penalty orders. Against the interim orders passed in those appeals, the petitioners had come to this Court and they stand regulated by orders passed by the learned single Judge and the Division Bench in that regard. Exts.P1 to P3 appeals against the penalty orders are yet to be disposed of. In the interregnum, the competent authority has initiated proceedings for audit assessment. This means that the books of accounts have been summoned for verification. WP(C)20741/2008 -: 2 :- Following that, notices have been issued. Proceedings could be finalized in the audit assessment also, having regard to the outcome of the appeals against the penalty orders. Under the aforesaid circumstances, it is directed that the final consideration and disposal of Exts.P1 to P3 appeals would be expedited and final orders issued within an outer limit of two months from the date of receipt of a copy of this judgment, after affording the petitioners an opportunity of hearing. Though further proceedings of hearing and verification of records, production of documents could continue in relation to the audit assessment proceedings, it is ordered that the same shall not be finalized without perusing the final orders on Exts.P1 to P3 appeals. The consideration of the appeals Exts.P1 to P3 as aforesaid is at the request of the petitioners and therefore, the amounts that they are liable to pay in terms of the interim orders shall be paid within 45 days from now. Any request of the petitioners for a short modification of the date WP(C)20741/2008 -: 3 :- fixed for production of documents and records will be considered by the competent authority appropriately. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/140708