IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 953 of 2007(L) ------------------------------ PETITIONER(S): ------------------- P.A. ASHRAF, P.A. TRADERS, KANJANI, THRISSUR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------- 1. SALES TAX OFFICER, IIND CIRCLE, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMESNT OF COMMERCIAL TAXES, THRISSUR. R1 TO R3 BY GOVT.PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ WP(C).No. 953/2007(L) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2004-05 DATED 23/05/2006. P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01/08/2006. P3: COPY OF THE PETITION FOR STAY -DO- -DO- DATED 28/11/2006. P4: COPY OF THE DEMAND NOTICE U/S. 7 OF THE RR ACT ISSUED BY 3RD RESPONDENT DATED 30/12/2006. RESPONDENT'S EXHIBITS NIL /TRUE COPY/ P.A. TO JUDGE svs/ P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 953 OF 2007 ......................................................................... Dated this the 28th October, 2010 J U D G M E N T The petitioner has approached this court with the following prayers: “ (a) Issue a writ of mandamus or any other writ, order or direction, directing the 2nd respondent to pass orders on Ext.P2 and P3 appeal and petition as expeditiously as possible. (b) issue a writ of mandamus or any other writ, order or direction, directing the respondents 1 and 3 not to take any steps for recovery of amount demanded under Ext.P1 assessment order and pursuant to Ext.P4 demand notice, pending decision on ext.P2 appeal; and © pass such other orders as this Hon'ble Court may deem fit to grant in the circumstances of the case” W.P.(C) No. 953 OF 2007 2 2. When the matter came up for consideration on 09.01.2007, it was admitted ordering notice and also granting interim order in the following terms: “ Notice. As against Ext. P1 assessment order, Exhibit P2 appeal along with Exhibit P3 application for stay was filed. Meanwhile Exhibit P4 revenue recovery proceedings are initiated. The petitioner contends that the assessment order itself was passed within ten days of the inspection conducted and as such there is no justification for adding ten times on the whole of the turnover. This is the only instance of some discrepancy found. There is also a compounding provision. Taking into account the above factual circumstances, there will be an interim direction that in case the petitioner pays an amount of Rs.30,000/- within three weeks, there will be a stay of collection of balance tax pursuant to Exhibit P4 until Ext. P2 appeal is disposed of. In case of default of compliance with the above order, petitioner will loose the the benefit of this order. “ W.P.(C) No. 953 OF 2007 3 It is reasonably presumed that the petitioner has obtained substantial relief by virtue of the above interim order. In the said circumstance, no further orders are called for, however, without prejudice to the rights and liberties of the petitioner to challenge the impugned order, if the same has gone against the petitioner. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk