IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 13TH JANUARY 2009 / 23RD POUSHA 1930 WP(C).No. 582 of 2009(T) ------------------------------------------ PETITIONER(S): ---------------------- CHANDRABABU.S., C.B.INDUSTRIES, AMBALATHUMKALA P.O., EZHUKONE. RESIDING AT SOMARAJA MANDIRAM, AMBALATHUMKALA P.O., EZHUKONE. KOTTARAKARA. BY ADV. SRI.PREMCHAND R.NAIR SRI.TOJAN J. VATHIKULAM RESPONDENT(S): -------------------------- 1. THE SALES TAX OFFICER, KOTTARAKKARA, KOLLAM DISTRICT. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KOTTARAKKARA, KOLLAM DISTRICT. 3. THE APPELLATE ASSISTANT COMMISSIONER, OFFICE OF THE APPELLATE ASSISTANT COMMISSIONER FOR AGRICULTURAL INCOME TAX AND SALES TAX, KOLLAM. 4. DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 582 OF 2009 T -------------------------------------- Dated this the 13th January, 2009 JUDGMENT Case of the petitioner, in brief, is as follows: Assessment was completed under the KGST Act for the year 1997. Petitioner preferred an Appeal in the year 1997. An interim order of stay was granted. Petitioner allegedly complied with the conditions for grant of stay. The Appeal is, however, not taken up even now and as a result of which the attachment under the Revenue Recovery proceedings is still subsisting in the form of recovery. I heard the learned Government Pleader also. In view of the fact that Appeal was filed in the year 1997, I see absolutely no reason why the Appeal should be kept pending after nearly twelve years. In such circumstances, the Writ Petition is disposed of directing the third respondent before whom the Appeal No.402/97 filed by the petitioner is pending, to dispose of the same in accordance with law, as early as possible and, at any rate, within a period of six weeks from the date of production of a copy of this Judgment before him. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge