IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 27409 of 2006(K) -------------------------- PETITIONER: --------------- JAAS INDUSTRIES AT NEELAMPEROOR REPRESENTED BY ITS MANAGING PARTNER K.M.MATHEW, KALATHIL HOUSE, NEELAMPEROOR POST AND VILLAGE, KUTTANADU TALUK, ALAPPUZHA DISTRICT. BY ADV. SRI.P.KURUVILLA JACOB RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, DEPARTMENT OF AGRICULTURAL INCOMETAX AND SALES TAX, SPECIAL CIRCLE, ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF AGRICULTURAL INCOMETAX AND SALES TAX, KOLLAM. 3. THE TAHSILDAR, KUTTANADU TALUK OFFICE, MANKOMBU POST, KUTTANADU. 4. THE VILLAGE OFFICER, NEELAMPEROOR. BY SR. GOVERNMENT PLEADER ADV. MR. S. SUDHISHKUMAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27409 of 2006(K) APPENDIX PETITIONER'S EXHIBITS EXT. P1 : TRUE COPY OF THE FIRST RESPONDENT'S ASSESSMENT ORDER DATED 16.08.2005 COMMUNICATED TO PETITIONER. EXT.P2 : TRUE COPY OF PETITIONER'S APPEAL DATED 4.10.05 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P3 : TRUE COPY OF THE PETITIONER'S EARLY POSTING PETITION FILED BEFORE 2ND RESPONDENT IN EXT. P2 APPEAL. EXT.P4 : TRUE COPY OF 3RD RESPONDENT'S DEMAND NOTICE DATED NIL ISSUED TO PETITIONER UNDER SEC.,34 OF THE KERALA REVENUE RECOVERY ACT, ASKING TO PAY SALES TAX ARREARS OF RS. 99228/- EXT.P5 : TRUE COPY OF 3RD RESPONDENT'S DEMAND NOTICE DATED 7.3.06 ISSUED TO PETITIONER UNDER SECTION 7 OF THE KERALA REVENUE RECOFERY ACT, ASKING TO PAY ARREARS OF RS.99228/- TOWARDS SALES TAX ARREARS AND PENAL INTEREST. EXT.P6 : TRUE COPY OF RECEIPT DATED 31.07.06 ISSUED TO PETITIONER FROM THE OFFICE OF THE 3RD RESPONDENT TOWARDS PAYMENT OF RS.42004/- EXT.P7 : TRUE COPY OF 3RD RESPONDENT 'S NOTICE DATED NIL ISSUED TO PETITIONER DURING LAST WEEK INFORMING THAT THE 15 ITEMS OF ARTICLES ATTACHED ON 29.03.06 ARE GOING TO BE SOLD IN PUBLIC AUCTION ON 19.10.06. EXT.P8 : TRUE COPY OF PETITIONER'S STAY PETITION DATED 11.10.2006 SUBMITTED IN EXT.P2 APPEAL PENDING IN THE OFFICE OF SECOND RESPONDENT. /TRUE COPY/ P.S. TO JUDGE. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.27409 OF 2006 ......................................................................... Dated this the 21st October , 2011 J U D G M E N T The writ petition is of the year 2006, seeking for a direction to the second respondent to consider and dispose of Ext. P2 appeal preferred against Ext. P1 order, which is stated as pending before the said respondent. It is stated that the petitioner was constrained to approach this Court because of the coercive proceedings taken in the meanwhile without any regard to the pendency of the appeal. 2. When the matter was taken up for consideration on 18.10.2006, the following interim order was passed: “Admit. Issue notice. If Ext.P8 is received and pending, the second respondent shall consider and pass orders thereon in accordance with law within two weeks from the date of production of a copy of this order. The auction pursuant to Ext. P7 is stayed for a period of three weeks.” W.P.(C) No.27409 OF 2006 2 3. Further developments are not discernible from the materials on record. Taking note of the fact that the matter is pending quite long, the writ petition is disposed of, directing the second respondent to consider Ext.P2 appeal and pass appropriate orders thereon in accordance with law, if the same is still pending, which shall be done as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. P.R. RAMACHANDRA MENON, JUDGE. lk