IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 22ND JUNE 2010 / 1ST ASHADHA 1932 WP(C).No. 19400 of 2010(Y) ----------------------------------------- PETITIONER(S): ------------------------- THIRUPATHI, THIRUPATHI TRADERS, NO.455, THAKADIPURAM BUILDING, K.K.ROAD, KUMILI, DIST.IDUKKI. BY ADVS. SRI.K.REGHU KOTTAPPURAM, SRI.R.MAHESH (KOTTAPPURAM). RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, COMMERCIAL TAXES, IDUKKI AT NEDUMKANDAM, DIST.IDUKKI. 2. THE INTELLIGENCE OFFICER, SQUAD NO.IV, COMMERCIAL TAXES, IDUKKI AT NEDUMKANDAM. 3. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 4. THE COMMERCIAL TAX OFFICER, VANDIPERIYAR AT KUMILI, DIST.IDUKKI. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.19400 of 2010-Y ---------------------------- Dated this the 22nd day of June, 2010. J U D G M E N T The petitioner transported certain goods, which however were intercepted on the way, issuing Ext.P1 notice under Section 47(2) of the KVAT Act, doubting evasion of tax and thus demanding security deposit as specified therein. Because of the urgent requirement of the materials, the petitioner satisfied the security deposit and got the goods released. Subsequently, the adjudication proceedings were finalised, whereby the security amount satisfied by the petitioner was converted into penalty as per Ext.P5 order; aggrieved of which, the petitioner has preferred Ext.P6 appeal and Ext.P7 additional grounds in appeal. 2. The grievance of the petitioner is that without any regard to the pendency of the appeal proceedings, the assessing authority is proceeding with the steps to finalise the assessment, which is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, third respondent W.P(C) No.19400 of 2010-Y 2 is directed to consider and finalise Ext.P6 appeal and Ext.P7 additional grounds in appeal and pass final orders in accordance with law, after hearing the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that, the proceedings to finalise the assessment shall be kept in abeyance, till final orders are passed on Ext.P6 as above. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab