IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH AUGUST 2010 / 29TH SRAVANA 1932 WP(C).No. 26508 of 2010(K) ---------------------------------------- PETITIONER(S): ------------------------ M/S.LG ELECTRONICS INDIA (P) LTD. 40/2170,VASUDEVA BUILDINGS, T.D.ROAD,ERNAKULAM, KOCHI-11,REPRESENTED BY V.HARIHARAN, AUTHORISED SIGNATORY. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON, SRI.T.L.MANOJ. RESPONDENT(S): ---------------------------- 1. ASST.COMMISSIONER (ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE-1, ERNAKULAM. 2. INTELLIGENCE OFFICER,SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 4. INSPECTING ASST.COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,KAKKANADU,ERNAKULAM. 5. ICICI BANK LTD., PADMA JUNCTION, M.G.ROAD,ERNAKULAM,REPRESENTED BY ITS BRANCH MANAGER. R1 TO R4 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 26508 OF 2010 -------------------------------------------- Dated this the 20th day of August, 2010 JUDGMENT The petitioner is stated as aggrieved of Ext.P1 assessment order imposing penalty by the 2nd respondent; against which Ext.P2 appeal has been preferred before the 3rd respondent along with Ext.P3 petition for stay. After considering the I.A. for stay, the 3rd respondent dismissed the same vide Ext.P4, holding that the petitioner failed to make out a prima- facie case; however posting the appeal for final hearing on 16.09.2010. 2. Heard the learned Government Pleader as well. 3. Considering the course pursued by the appellate authority dismissing the I.A. for stay holding that nothing was established by the petitioner, what remains in the appeal to be considered later, is not discernible. However this Court does not intend to express anything with regard to the merits of the case; which in fact is to be considered by the appellate authority. Since it is brought to the notice that the appeal stands posted on 16.09.2010 for final hearing, there will be a direction to the 3rd respondent to consider and pass final orders on Ext.P2 appeal as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. 'Status-quo' shall be maintained till such time, on condition that the petitioner deposits a sum of Rs.10 lakhs within 2 WP(C) No. 26508/2010 one week and furnishes security for the balance amount. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc