IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 20TH NOVEMBER 2008 / 29TH KARTHIKA 1930 WP(C).No. 34192 of 2008(U) --------------------------------------------- PETITIONER(S): --------------------- THRISSUR FASHION JEWELLERY, PANDALAM, REPRESENTED BY ITS MANAGING PARTNER, K.P.VARGHESE. BY ADV. SRI.DEEPU THANKAN RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER-II, PATHANAMTHITTA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX OFFICE, KOLLAM. 3. TAHSILDAR, ADOOR. BY GOVERNMENT PLEADER SHRI TEK CHAND. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 34192 OF 2008 U -------------------------------------- Dated this the 20th November, 2008 JUDGMENT Petitioner challenges Ext.P2. It is an order passed by the first respondent Intelligence Officer, imposing penalty on the petitioner. Against the same, petitioner has preferred Ext.P4 Revision before the second respondent. In the meantime, petitioner is faced with revenue recovery proceedings. 2. I heard Shri Deepu Thankan, learned counsel appearing for the petitioner and the learned Government Pleader. The prayer sought is to quash Ext.P2 and to reconsider the proceedings after giving an opportunity of hearing to the petitioner and the second prayer is to consider Ext.P4 Appeal at the earliest and to stay the demand notice. Learned counsel for petitioner would contend that the penalty came to be imposed without giving an opportunity of hearing to the petitioner. I would think that since the petitioner has already preferred a Revision Petition and it is pending consideration, I need not WPC.34192/08 U 2 consider the challenge to Ext.P2. The Writ Petition is disposed of as follows: If the petitioner prefers an application seeking stay of Ext.P2 proceedings within one week from today, a decision will be taken on the same by the second respondent in accordance with law, within a period of three weeks from the date of filing the application for stay. Till such time as a decision is taken, recovery proceedings against the petitioner will be kept in abeyance. Petitioner will produce a copy of this Judgment before the second respondent as soon as it is made available to him. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge