IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 4TH JULY 2008 / 13TH ASHADHA 1930 WP(C).No. 19870 of 2008(M) ----------------------------------------------- PETITIONER: ----------------- UMMER T.K., PROPRIETOR, FAVOURATE AGENCIES, EDAKKARA P.O., MALAPPURAM DISTRICT, KERALA. BY ADV. SRI.SHAJI THOMAS PORKKATTIL RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT. OF KERALA, TRIVANDRUM, KERALA. 2. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM, KERALA. 3. COMMERCIAL TAX OFFICER (AA) COMMERCIAL TAXES, MANJERI, MALAPPURAM, KERALA. BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19870 OF 2008 M -------------------------------------- Dated this the 4th July, 2008 JUDGMENT Petitioner seeks to challenge Ext.P1 assessment order and Ext.P2 demand notice. He also seeks a direction to the respondents not to initiate recovery proceedings until the matter before this Court in the case of M.P. Agencies, namely OTA 9/07 is disposed of. He relies on Exts.P6 and P7 Judgments which were filed by similarly situated persons. Heard the learned Government Pleader also. Having regard to the facts, I feel that the petitioner can also be given the benefit of same relief along the lines granted by Exts.P6 and P7. In such circumstances, the Writ Petition is disposed of as follows: The Deputy Commissioner (Appeals) will dispose of the Appeal after disposal of the Appeal filed in this Court against OTA No.9/07. Pending decision in the Appeal and since the Circular is not stayed by this Court, there will be a direction to the respondents to withhold recovery proceedings against the WPC. 19870/08 M 2 petitioner, on the petitioner remitting Rs.2,10,000/= (Rupees Two Lakhs & Ten Thousand) within six weeks from today. Recovery of the balance amount will be based on the orders in the Appeal filed against the assessment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge