IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 18TH FEBRUARY 2008 / 29TH MAGHA 1929 WP(C).No. 5475 of 2008(B) ------------------------- PETITIONER: ------------ M/S.M.S.WIRE PRODUCTS, MEKKONE, KOTTAMKARA, CHANDANATHOPPE P.O., KOLLAM - 14, REPRESENTED BY ITS PROPRIETRIX, S.SHAJIMA. BY ADV. SRI.K.G.ANIL BABU RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. THE COMMERCIAL TAXES OFFICER, KUNDARA, KOLLAM. 3. THE TAHSILDAR (R.R), KOLLAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 5475 of 2008 ------------------------------------- Dated: February 18, 2008 JUDGMENT Petitioner submits that against Ext.P4 order of assessment, Ext.P5 appeal has been filed. The appeal is pending consideration of the 1st respondent even now. According to the counsel, though the appeal was heard on 8.6.2007, the incumbent retired from service without passing orders on Ext.P5. Now the petitioner apprehends recovery proceedings and that is why this writ petition has been filed. 2. I have heard the counsel for the petitioner and also the Government Pleader. 3. Since Ext.P5 appeal filed on 3.5.2007 is still pending consideration of the 1st respondent, I direct that the 1st respondent shall dispose of Ext.P5 as expeditiously as possible, at any rate within six weeks from the date of production of a copy of this judgment. 4. Since the petitioner is relying on Ext.P2 certificate, which, if accepted by the department as contended by the petitioner, there WP(C) 5475/08 Page numbers will be no tax liability, I direct that pending consideration of Ext.P5, further proceedings under Ext.P4 shall be kept in abeyance. Petitioner shall produce a copy of this judgment before the 1st respondent for compliance. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/-