IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 5TH AUGUST 2011 / 14TH SRAVANA 1933 WP(C).No. 21326 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------- J.A.J. EQUIPMENT INDUSTRIES, REPD. BY MANAGING PARTNER, JEEVAN. C.I, INDUSTRIAL ESTATE, OLLUR, THRISSUR DIST. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): ------------------------- 1. THE DY. COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, THEVARA, ERNAKULAM, PIN-682 013. 2. THE COMMERCIAL TAX OFFICER, IVTH CIRCLE, THRISSUR, THRISSUR DIST., PIN-680 004. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 21326 of 2011(M) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER NO.VCI-1402/07-08 DATED 03/03/2010 ISSUED BY THE INTELLIGENCE OFFICER, NO.I, THRISSUR. EXT.P2: COPY OF THE REVISION PETITION FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 31/01/2011. EXT.P3: COPY OF THE INTERLOCUTORY APPLICATION DATED 31/01/2011 FILED BY THE PETITIONER, SEEKING EARLY HEARING OF EXT.P2 REVISION PETITION. EXT.P4: COPY OF THE COMMUNICATION DATED 22/07/2011 ISSUED BY THE SECOND RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 21326 of 2011 ================== Dated this the 5th day of August, 2011 J U D G M E N T Pursuant to interception of a consignment transported by the petitioner, penalty proceedings were initiated, which culminated in Ext.P1 order imposing penalty. The petitioner filed Ext.P2 revision petition and Ext.P3 petition for early posting of the revision petition. Now during the pendency of the revision petition, by Ext.P4 notice, assessment proceedings, based on the penalty proceedings, have been initiated, which is under challenge in this writ petition. The petitioner seeks the following reliefs; “A. Issue a Writ of Mandamus or such other Writ or order, directing the first respondent to decide and dispose the Ext.P2 Revision petition pending before him, within an appointed time frame; B Issue a Writ of Mandamus or such other Writ or order, directing the second respondent to keep in abeyance all proceedings in pursuant to the Ext.P4 communication to the petitioner, until the first respondent decides the Ext.P2 Revision petition.” 2. I have heard the learned Government Pleader also. 3. I am not inclined to grant both the reliefs. The revision in question is not that old and, therefore, I am not inclined to direct the 1st respondent to dispose of that revision early. As far as the challenge against Ext.P4 is concerned, that is only a notice directing the petitioner to produce books of accounts. I am not inclined to interfere w.p.c.21326/11 2 with that notice also. In the above circumstances, there is no merit in this writ petition and accordingly, the same is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge