IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 18TH MARCH 2008 / 28TH PHALGUNA 1929 WP(C).No. 9223 of 2008(W) ------------------------- PETITIONER: ------------ M/S. MERON (INDIA) PVT. LTD., CHULLICKAL, KOCHI-682 005, REPRESENTED BY ITS DIRECTOR, KURIAN JOSE. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE ADDITIONAL SALES TAX OFFICER-II, IIND CIRCLE, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (R.R.), TALUK OFFICE, KOCHI. BY SHRI.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J ----------------------------------------------------------------- W.P.(C).NO.9223/2008 ----------------------------------------------------------------- Dated this the 18th day of March, 2008 JUDGMENT Petitioner submits that, following the decision of the State Level Committee granting exemption, reviewing Ext.P2 order of the Director, the General Manager issued Ext.P14. Based on Ext.P14, the petitioner submits that, it is entitled to exemption for the period covered by Exts.P3 to P5 assessment orders. According to the petitioner, against those assessment orders and the consequential penalty order of Ext.P6, the petitioner has filed Exts.P7 to P9 appeals and Ext.P10 revision, which are pending consideration of he second respondent. In the meantime revenue recovery proceedings have been initiated by issuing Exts.P11 and P12 notices and hence this writ petition has been filed. WPC No.9223/2008 2 2. Having regard to the above facts and especially in the light of Ext.P14 order passed by the General Manager, I feel that the appellate and revisional authorities shall consider and pass orders on Exts.P7 to P9 appeals and Ext.P10 revision, in the light of Ext.P14. In view of this, the writ petition is disposed of directing that the second respondent shall dispose of Ext.P7 to P9 appeals and Ext.P10 revision, as expeditiously as possible, at any rate within 6 weeks from the date of production of a copy of this judgment. In the meantime further proceedings pursuant to Exts.P11 and P12 shall stand stayed until disposal of the appeals and revision as directed above. ANTONY DOMINIC JUDGE vi.