IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 6TH MARCH 2009 / 15TH PHALGUNA 1930 WP(C).No. 7274 of 2009(D) ------------------------------------ PETITIONER(S): ---------------------- LAL STEELS (P) LTD., VIII/627, N.I.D AREA, KANJIKODE POST, PALAKKAD- 678 621. REPRESENTED BY ITS MANAGING DIRECTOR, BHARAT TANTIA. BY ADV. SRI.S.RAMESH BABU RESPONDENT(S): ------------------------- 1. STATE OF KERALA , REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (SPECIAL TEAM), SQUAD NO.1, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD. 4. THE INSPECTING ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD. 5. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.7274 of 2009-D ---------------------------------------------- Dated, this the 6th day of March, 2009 J U D G M E N T Heard learned counsel for the petitioner and learned Government Pleader. Petitioner was visited with penalty vide Ext.P1 order. Ext.P2 is the statutory appeal. According to the petitioner, petitioner has complied with the conditions imposed for granting stay of collection of penalty. In the meantime petitioner is facing Ext.P5 notice which is issued by the Assistant Commissioner. Petitioner also relies on Ext.P6 judgment. 2. The writ petition is disposed of as follows: There will be a direction to the 5th respondent to consider and take a decision on Ext.P2 appeal in accordance with law within a period of two months from the date of production of a copy of this judgment. While proceedings pursuant to Ext.P5 can go on it shall not be finalised except after the officer peruses the order passed on Ext.P2 appeal and after affording an opportunity of hearing to the petitioner. (K.M.JOSEPH) JUDGE. MS