IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 25TH NOVEMBER 2008 / 4TH AGRAHAYANA 1930 WP(C).No. 27743 of 2007(C) -------------------------- PETITIONER(S): ------------------------ MOHAMMED ALI, AGED 40, S/O P.K.ABOOBACKER HAJI, PROPRIETOR, NATIONAL EXPORTS, VATTOLY BAZAR, BALUSSERY, RESIDING AT PUTHALATH HOUSE, KINALOOR P.O., BALUSSERY VIA, QUILANDY, KOZHIKODE-673621. BY ADV. SMT.LATHA PRABHAKARAN SRI.K.M.JAMALUDHEEN RESPONDENT(S): ------------------------- 1. THE ADDITIONAL SALES TAX OFFICER, SPECIAL CIRCLE-II, COMMERCIAL TAXES, KOZHIKODE DISTRICT. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE DISTRICT COLLECTOR, CIVIL STATION, KOZHIKODE. 4. THE TAHSILDAR, REVENUE RECOVERY, VATAKARA. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.27743 OF 2007 C PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE NOTICE NO.33021149/02-03 DATED 13.7.2006 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P1(A) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P1(B) TRUE COPY OF THE NOTICE DATED 30.9.2006 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P2TRUE COPY OF THE DEMAND NOTICE DATED 6.1.2007 ISSUED BY THE FOURTH RESPONDENT. EXT.P3TRUE COPY OF THE ORDER DATED 31.1.2007 IN W.P.NO.3401/2007 OF THIS HON'BLE COURT. EXT.P4TRUE COPY OF THE JUDGMENT DATED 21.2.2007 IN W.P.NO.3401/2007 OF THIS HON'BLE COURT. EXT.P5TRUE COPY OF THE ORDER OF 2ND RESPONDENT IN STA.992/06 IN SP NO.43/07 DATED 27.2.2007. EXT.P6TRUE COPY OF THE JUDGMENT DATED 19.3.2007 IN W.P.NO.9203/2007 OF THIS HON'BLE COURT. EXT.P7(A) TRUE COPY OF THE RECEIPT DATED 29.3.2007 ISSUED BY THE 4TH RESPONDENT FOR RS.1,08,000/=. EXT.P7(B) TRUE COPY OF THE RECEIPT DATED 29.3.2007 ISSUED BY THE 4TH RESPONDENT FOR RS.46,000/=. EXT.P7(C) TRUE COPY OF THE RECEIPT DATED 30.3.2007 ISSUED BY THE 4TH RESPONDENT FOR RS.24,000/=. EXT.P7(D) TRUE COPY OF THE CHEQUE DATED 28.3.2007 FOR RS.1,22,935/= IN FAVOUR OF 4TH RESPONDENT ISSUED BY THE PETITIONER. EXT.P8 TRUE COPY OF THE BOND DATED 29.3.2007 EXECUTED BY THE PETITIONER. EXT.P9 TRUE COPY OF THE LETTER DATED 11.5.2007 ISSUED BY THE PETITIONER TO THE 4TH RESPONDENT. EXT.P10 TRUE COPY OF THE RECEIPT DATED 18.8.2007 ISSUED BY THE 4TH RESPONDENT FOR RS.1,22,935/=. EXT.P11(A) TRUE COPY OF THE SALE NOTICE DATED 24.5.2007 ISSUED BY THE 4TH RESPONDENT. EXT.P11(B) TRUE COPY OF THE SALE NOTICE DATED NIL ISSUED BY THE 4TH RESPONDENT. EXT.P12 TRUE COPY OF THE LETTER OF THE PETITIONER DATED 22.8.2007. W.P.(C). NO.27743/07 C EXT.P13 TRUE COPY OF THE SALE NOTICE DATED 21.8.2007 ISSUED BY THE 4TH RESPONDENT. EXT.P14 TRUE COPY OF THE LETTER OF THE PETITIONER DATED 4.9.2007. EXT.P15 TRUE COPY OF THE SALE NOTICE ISSUED BY THE FOURTH RESPONDENT. RESPONDENTS' EXHIBITS: NIL. // True Copy // PS to Judge K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 27743 OF 2007 C -------------------------------------- Dated this the 25th November, 2008 JUDGMENT Ext.P1 is the order of assessment passed against the petitioner and Exts.P1(a), P1(b) and P2 are demand notices issued pursuant to Ext.P1. Petitioner preferred Ext.P3 Appeal accompanied by application for stay. Ultimately, by Ext.P5, petitioner has obtained stay on condition of payment of 1/3rd of the balance tax and interest and furnishing security for the balance amount. Petitioner got the time extended till 31.3.2007 to pay the amount. Case of the petitioner is that the petitioner has complied with the directions and yet revenue recovery proceedings are taken. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. Learned counsel for petitioner points out that under Ext.P7(a), a sum of Rs.1,08,000/= was remitted on 29.3.2007, under Ext.P7(b) a sum of Rs.46,000/= was remitted, and he further remitted a sum of Rs.24,000/= also WPC.27743/07 C 2 before 31.3.2007. It is further pointed out that Ext.P7(d) is a Cheque for Rs.1,22,935/= dated 28.3.2007 which was handed over to the Tahsildar (Recovery Officer). 3. A Counter Affidavit is filed. There is no dispute in the Counter Affidavit for the allegation that the petitioner had handed over the cheque. Case of the learned Government Pleader is that there is a short-fall in the remittance. It is not in dispute that the petitioner had subsequently paid the amount under Ext.P10, as the cheque was not encashed, whatever be the reason. I would think that the petitioner is entitled to an order directing the recovery proceedings to be kept in abeyance as was the order of the Appellate Authority till the disposal of the Appeal, but the Appeal should be disposed of within a time limit. Accordingly, the Writ Petition is disposed of declaring that the petitioner must be treated as having complied with Ext.P5 read with Ext.P6 and further directing the second respondent Appellate Authority to dispose of the Appeal in WPC.27743/07 C 3 accordance with law within a period of two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk.