IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST JANUARY 2011 / 1ST MAGHA 1932 WP(C).No. 1776 of 2011(V) ------------------------- PETITIONER: ------------------ MS. CHAKKUNNI & CO. KEVIN ARCADE, KEVIN BAZAR:, M.P.ROAD, CALICUT, BY PROPRIETOR C.E. CHAKKUNNY. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, KOZHIKODE-673006. 2. COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM-695033. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.1776 of 2011-V. = = = = = = = = = = = = Dated this the 21st January, 2011. J U D G M E N T Challenge in this writ petition is against Exts.P4 and P6 notices. I take note of the fact that the question regarding the rate of tax applicable to the product concerned is yet to be finalised and is pending consideration before this Court as well as before the Hon'ble Supreme Court. Contention of the petitioner is that, in spite of specific direction contained in Ext.P3 Judgment to the assessing authority to consider and to finalise the orders on the basis of the decision of the Appellate Tribunal, proposal was isssed in Exts.P4 and P6 to finalise the assessment imposing tax liability at a higher rate. But it is pertinent to note that the order of the Tribunal has not yet attained finality as it is pending consideration and disposal before this Court in OTR.Nos.14/2009 and 16/2009. Therefore, I do not find any WP(C).No.1776 of 2011-V. 2 convincing reason to interfere with the impugned notices. However, the petitioner will be at liberty to raise objections against such notices. 2. Confronted with the above circumstance, learned counsel for the petitioner seeks indulgence in granting two weeks time to file objections. 3. Under such circumstance the writ petition is dismissed, however granting time to the petitioner by a period of two weeks from the date of receipt of a copy of the Judgment, to file objection against Exts.P4 and P6. C.K.ABDUL REHIM, (Judge) Kvs/-