IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND JANUARY 2010 / 2ND MAGHA 1931 WP(C).No. 2164 of 2010(U) ----------------------------------- PETITIONER(S): ----------------------- SAJEEVAN.T.R, NISHA METAL INDUSTRIES, THEKKUMBHAGAM, TRIPPUNITHURA. BY ADVS. MR.VIJAYAN. K.U. MR.K.N.SREEKUMARAN RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, KVAT CIRCLE-I, TRIPPUNITHURA. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, ERNAKULAM AT KAKKANAD, KOCHI-30. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J. ------------------------- W.P (C) No.2164 of 2010 -------------------------- Dated this the 22nd January, 2010 J U D G M E N T The grievance projected in this writ petition is that the petitioner has been virtually prevented from pursuing business any further because of the adverse consequences resulted by fixing huge liability, without any rhyme or reason. 2. Learned counsel for the petitioner submits that the assessment orders in respect of the year 2006-07 has already been subjected to challenge by filing Ext.P2 appeal and as a condition precedent to avail the benefit of interim order of stay, the petitioner was made to satisfy a sum of Rs. 75,000/- which is stated as complied with. It is within a short while, that the 1st respondent completed the assessment in similar lines, with respect to the assessment years 2007-08 and 2008-09 as well; which have also been challenged by filing Exts.P13 & P14 appeals before the 3rd respondent. Petitioner is aggrieved of the coercive steps by issuing Exts. P18 and P19 notices which are sought to W.P (C) No.2164 of 2010 2 be intercepted, simultaneously seeking for a direction to the appellate authority, the 2nd respondent to consider and finalise the appeals stating that once the appeals are finalised there will not be any liability at all for the petitioner. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, this Court finds that the matter can be disposed of, directing the 2nd respondent to consider and finalise the appeals on condition that the petitioner deposits a sum of Rs.2 lakhs in respect of the disputed amount forming the subject matter of Exts.P13 and P14 within two weeks. On satisfying the said requirement, the 2nd respondent shall consider and pass appropriate orders, in accordance with law on Exts.P12 to P14 appeals in respect of the assessment years 2006-07, 2007-08 and 2008-09 after giving an opportunity of hearing to the petitioner, which shall be finalised, as expeditiously as possible, at any rate , within two months from the date of receipt of a copy of this judgment. W.P (C) No.2164 of 2010 3 Subject to the above, the recovery proceedings now stated as being pursued against the petitioner based on Exts.P18 and P19 shall be kept in abeyance. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.2164 of 2010 4 W.P (C) No.2164 of 2010 5