IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 5TH FEBRUARY 2008 / 16TH MAGHA 1929 WP(C).No. 4167 of 2008(U) ------------------------------------------ PETITIONER: --------------------- THE FEDERAL BANK LTD., FEDERAL TOWERS MARINE DRIVE, SHANMUGHAM ROAD, KOCHI-682 031 REPRESENTED BY ITS DEPUTY GENERAL MANAGER(ACCOUNTS M.V.BABU. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE-I, DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. 2. INTELLIGENCE OFFICER (I.B. MATTANCHERRY), COMMERCIAL TAXES FACILITATION CENTRE, WILLINGTON ISLAND COCHIN-3. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 5. COMMISSIONER OF COMMERCIAL TAXES PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM. 6. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GP SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. ========================= WRIT PETITION NO.4167 OF 2008 ========================= Dated this the 5th day of February 2008 JUDGMENT Petitioner submits that by Ext.P1 penalty has been imposed on the petitioner under Section 67(1)(d) of the KVAT Act. Aggrieved by this order, Ext.P2 appeal has been filed along with Ext.P3 application for stay. The appeal and stay petition are pending consideration of the third respondent. It is stated that though an application for early hearing also has been filed, that did not evoke any response. In the meanwhile revenue recovery proceedings have been initiated and Ext.P7 notice has been issued. It is in this background, this writ petition has been filed. Having regard to the pendency of the appeal and stay petition, I direct that the third respondent shall consider and pass orders on Ext.P3 application for stay. This shall be done, as expeditiously as possible, at any rate, within four weeks of production of a copy of this judgment. In the meanwhile further proceedings pursuant to Ext.P7 will stand deferred for a period of six weeks from today. ANTONY DOMINIC, JUDGE css/