IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND FEBRUARY 2010 / 13TH MAGHA 1931 WP(C).No. 3309 of 2010(K) ------------------------- PETITIONER: --------------- M/S.ELOOR TOURIST HOME, ELOOR EAST, KUTTIKKATTUKARA P.O., ALUPURAM P.O., PIN - 683604. BY ADV. SRI.M.K.SUBHAKARAN ADV. SRI.P.P.VARUGHESE RESPONDENTS: --------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, NORTH PARAVUR. 3. SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 3309 OF 2010 ......................................................................... Dated this the 2nd February, 2010 J U D G M E N T Ext.P1 assessment order has been subjected to challenge by filing Ext.P2 appeal before the first respondent-Deputy Commissioner. The case of the petitioner is that even though an application for early hearing of the appeal has been filed along with Ext. P2 appeal, the matter is not being properly dealt with, which has caused much hardship and loss to the petitioner in so far as the second respondnet has issued Ext. P3 notice demanding arrears to the tune of Rs. 2,65,253/- with interest of Rs.15,915/-, threatening the petitioner of the consequential steps by way of revenue recovery, which in turn is sought to be challenged in this Writ Petition. 2. The learned Government Pleader, appearing for the respondents submits that Ext.P2 appeal was filed by the petitioner only in December, 2009 and that no stay petition has been filed along with the appeal. 3. The idea and understanding of the petitioner to have the W.P.(C) No. 3309 OF 2010 2 matter taken up out of turn to be dealt with and finalised by filing a petition for early hearing is wrong and unfounded. However, considering the persuasive submissions made by the learned Counsel for the petitioner that the assessment made is not in conformity with the relevant provisions of law, there will be a direction to the first respondent to consider and finalise Ext.P2 appeal, in accordance with law, of course, after giving an opportunity of hearing to the petitioner, on condition that the petitioner deposits a sum of Rs.75,000/- (Rupees seventy five thousand only) within two weeks. On satisfying the said requirement, the matter shall be considered and finalised as above, as expeditiously as possible, at any rate within one month thereafter. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk