IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 8TH ASHADHA 1933 WP(C).No. 17627 of 2011(C) --------------------------------------------- PETITIONER(S): ------------------------- M/S LULU CENTRE INTERNATIONAL (P)LTD, MARADU,KUNDANNUR,DOOR NO.696/B,C,D,E,VYTTILA, COCHIN-682 304,REP.BY B.SHYAM KUMAR,MANAGER. BY ADV. SRI.A.KUMAR RESPONDENT(S): ---------------------------- 1. DEPUTY COMMISSIONER(APPEALS) I, DEPARTMENT OF COMMERCIAL TAXES,KOLLAM-691 001. 2. COMMERCIAL TAX OFFICER,KVAT,2ND CIRCLE, KUTHIATHODE-688 533. 3. DEPUTY TAHSILDAR(RR),TALUK OFFICE, CHERTHALA,ALAPPUZHA DISTRICT-688 524. R1 TO R3 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.17627/2011 C APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ORDER PASSED BY THE COMMERCIAL TAX OFFICER, KUTHIATHODE, FOR THE ASSESSMENT YEAR 2007-08. P2: COPY OF THE ORDER PASSED BY THE COMMERCIAL TAX OFFICER, KUTHIATHODE FOR THE ASSESSMENT YEAR 2009-10. P3: COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2007-08. P4: COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2009-10. P5: COPY OF THE POSTING NOTICE DTD. 18/02/2011. P6: COPY OF THE POSTING NOTICE DTD. 10/06/2011. P7: COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2007-2008. P8: COPY OF THE NOTICE FOR THE ASSESSMENT YAR 2009-10. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 17627 of 2011 --------------------------------- Dated this the 29th day of June, 2011 JUDGMENT Against assessments completed for the years 2007-08 and 2009-10 , the petitioner had filed Exts.P3 and P4 appeals before the 1st respondent. It is submitted that appeals were heard on 25.2.2011 and on 15.6.2011, as per Ext.P5 and P6 posting notices issued, and the 1st respondent had reserved the matter for pronouncing orders. Meanwhile recovery steps were initiated on the basis of Exts.P7 and P8 notices. Hence the petitioner seeks direction to keep in abeyance all further proceedings till orders are pronounced on the appeals. 2. Considering the submission that, the appeals were fully heard and that no further hearing is required for the petitioner, I am of the view that the writ petition can be disposed of directing the 1st respondent to pass orders on Exts.P3 and P4 appeals and till then to restrain the recovery steps. 3. Therefore the writ petition is disposed of directing the 1st respondent to dispose of Exts.P3 and P4 appeals by pronouncing WP(C) 17627/2011 2 orders thereon, on the basis of hearing conducted on 25.2.2011 and 15.6.2011, at the earliest possible, at any rate within three weeks from the date of receipt of a copy of this judgment. 4. Till such time the appeals are disposed of, recovery of the amount covered under Exts.P1 and P2, which is now initiated on the basis of Exts.P7 and P8, shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 17627/2011 3