IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 WP(C).No. 10721 of 2010(M) ----------------------------------------- PETITIONER(S): ------------------------ MR.MOHAMMED VIJAS P.A., PROPRIETOR, M/S.A.V.PRINTERS, DOOR NO.108B, PULIKKILLAM ROAD, CHEMBUMUKKU, KAKKANAD, COCHIN-682 030. BY ADV. MR.TOMSON T.EMMANUEL RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IIND CIRCLE, KALAMASSERY. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, COCHIN-682 030. 4. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.10721 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 29th day of March, 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J U D G M E N T Challenging Ext.P2 order imposing penalty upon the petitioner, the petitioner has preferred Ext.P4 appeal, along with Ext.P5 petition for early hearing and Ext.P6 petition for stay. Similarly, with regard to Ext.P3 series of 'best judgment assessments', the petitioner has preferred Ext.P7 application for rectification, which is pending consideration before the 1st respondent. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P6 petition for stay, in respect of Ext.P2 order imposing penalty, in accordance with law as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this Judgment. 4. Similarly, the 1st respondent is directed to consider W.P.(C).No.10721 of 2010 2 and pass appropriate orders on Ext.P7 application for rectification in respect of Ext.P3 series of 'best judgment assessments', which shall also be considered within a period of one month from the date of receipt of a copy of this Judgment. It is made clear that, all further proceeding pursuant to Ext.P8 and P8(a) notices under the RR Act shall be kept in abeyance, till such time. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl