IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 15TH DECEMBER 2008 / 24TH AGRAHAYANA 1930 WP(C).No. 36340 of 2008(A) -------------------------- PETITIONER:: --------------- MAYFIELD MARKETING,REPRESENTED BY ITS MANAGING PARTNER, MAYFIELD SHOPPING COMPLEX, PERINGADI, NEW MAHI-673312,KANNUR DISTRICT. BY ADV. SRI.P.M.PAREETH RESPONDENTS: --------------- 1. STATE OF KERALA REP.BY SECRETARY, TO GOVERNMENT (TAXES DEPARTMENT), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER OF APPEALS, COMMERCIAL TAXES, KOZHIKODE. 3. SALE TAX OFFICER (ENQUIRY),OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, KANNUR. 4. COMMERCIAL TAX OFFICER, SECOND CIRCLE, THALASSERY. BY GOVT. PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 36340 OF 2008 A -------------------------------------- Dated this the 15th December, 2008 JUDGMENT Petitioner has been visited with an order of penalty vide Ext.P2 under Section 47(6) of the KVAT Act. Petitioner preferred Appeal vide Ext.P3. In the meantime, Ext.P5 notice under Section 25 has been issued. The prayer sought is to dispose of Ext.P3 Appeal and to keep in abeyance the proceedings for reopening the assessment vide Ext.P5 till the disposal of Ext.P3 Appeal. I heard the learned Government Pleader also. The Writ Petition is disposed of directing the second respondent to consider and take a decision on Ext.P3 Appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of two months from the date of receipt of a copy of this Judgment. Till such time as the same is finalised, while the proceedings can go on pursuant to Ext.P5, it will not be finalised except after a decision is taken on Ext.P3 appeal and after the fourth respondent has perused the WPC.36340/08 A 2 order passed in the Appeal and also after affording an opportunity of hearing to the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge