IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 18TH JANUARY 2010 / 28TH POUSHA 1931 WP(C).No. 1588 of 2010(W) -------------------------------------- PETITIONER(S): ----------------------- M/S.PERIYAR GRANITES (P) LTD., AIRAPURAM PO, KEEZHILLAM, PERUMBAVOOR, REPRESENTED BY ITS DIRECTOR T.JACOB. BY ADVS.MR.HARISANKAR V. MENON SMT.MEERA V.MENON MR.MAHESH V.MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR. 2. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY SR. GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No. 1588 of 2010-W ------------------------------ Dated this the 18th day of January, 2010. J U D G M E N T The petitioner who is a registered dealer under the first respondent was mulcted with the penalty as borne by Ext.P1 order, which however was chosen to be challenged by filing Ext.P2 appeal before the third respondent. During the pendency of the appeal, the petitioner had moved this Court by filing W.P.(C) No.38080 of 2008, which was disposed as per Ext.P3 judgment, directing the appellate authority to finalise the appeal proceedings within four months, if the petitioner satisfied a sum of Rs.1,35,000/- within three weeks. It is stated that, despite satisfaction of the said amount as stated in para 6 of the writ petition, the appeal is yet to be finalised. The grievance of the petitioner is that, without taking any such step, the 'assessment proceedings' are sought to be finalised, and if it is permitted to be proceeded with, it will very much affect his rights and interests and hence is sought to be challenged in this writ petition. 3. Heard the learned Government Pleader as well. W.P(C) No. 1588 of 2010-W 2 Considering the facts and circumstances, the first respondent is hereby directed to keep all proceedings pursuant to Ext.P4 notice issued by him in abeyance, till Ext.P2 appeal is finalised by the third respondent in accordance with the direction given vide Ext.P3 judgment. The Writ Petition is disposed of as above. Sd/- P.R.RAMACHANDRA MENON JUDGE //TRUE COPY// P.A to Judge ab