IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST MARCH 2011 / 30TH PHALGUNA 1932 WP(C).No. 8393 of 2011(Y) -------------------------------------- PETITIONER(S): ----------------------- M/S. ATHULYA AGENCIES, KATTAPPANA, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGING PARTNER P.K.SUSEELAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, IDUKKI AT THODUPUZHA-685 509. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KATTAPPANA-685 508. R1 TO R3 BY GOVT. PLEADER MR.V.K SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.8393 of 2011 ------------------------------------------- Dated this the 21st day of March, 2011 J U D G M E N T ---------------------- With respect to the periods 2008-09, 2009-10 and 2010-11, penalty was imposed against the petitioner as per Ext.P1, P1A and P1B orders. Aggrieved by the said orders the petitioner had filed statutory appeals before the 2nd respondent, as evidenced from Ext.P2, P2A and P2B. Stay petitions as per Ext.P3, P3A and P3B were also filed along with the appeals. It is stated that the 2nd respondent has not yet considered either the appeals or the stay applications. Grievance of the petitioner is that recovery steps are now being threatened for realising amounts of tax in dispute, without considering pendency of the appeals. Hence the petitioner seeks direction to keep in abeyance the recovery steps till the disposal of the appeals. 2. It is submitted that the only dispute in the appeals pertains to rate of tax applicable to the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the manufacturer as well as other dealers, awaiting decision on W.P.(C).8393/11 -2- the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay against recovery of the tax amounts in dispute in many other cases, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P2, P2A and P2B appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1, P1A and P1B orders, which is now sought to be recovered, shall be kept in abeyance, subject to condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb