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. 19368 of 2010(U) -------------------------- PETITIONER: --------------- M/S.MALANKARA PLANTATIONS LTD MALANKARA BUILDINGS, KODIMATHA, (P.B.NO.72) KOTTAYAM 686 039, REPRESENTED BY ITS DIRECTOR MR.THOMAS JOHN. BY ADV. MR. V.ABRAHAM MARKOS MR. MATHEWS K.UTHUPPACHAN MR. TERRY V.JAMES MR. B.J.JOHN PRAKASH RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (KVAT) SPECIAL CIRCLE, COMMERCIAL TAXES, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES, KOTTAYAM. BY SENIOR GOVERNMENT PLEADER MR. 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: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19368 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of June, 2010 JUDGMENT The petitioner is stated as aggrieved of Ext.P5 assessment order passed by the first respondent mulcting huge liability by way of tax, which in turn has been subjected to challenge by filing Ext.P8 appeal along with Ext.P9 I.A for stay, which are pending consideration before the second respondent. 2. The learned counsel for the petitioner submits that the assessment was finalized on the basis of an earlier Circular, as borne by Ext.P6, issued by the Commissioner of Commercial Taxes, which actually contained some mistakes and in turn was subsequently corrected as borne by Ext.P7 dated 30.5.2009 issued by the Commissioner himself, which is sought to be relied on by the petitioner, which forms the subject matter of Ext.P8 appeal 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate order on Ext.P9 interlocutory application for stay, in accordance with law , of course with reference to the contents of Exts. P8 Circular issued by the Commissioner, as expeditiously as possible, at any rate, within one W.P. (C) No. 19368 of 2010 : 2 : month from the date of receipt of a copy of this judgment. It is made clear that, till such orders are passed on Ext.P9, all further coercive proceedings pursuant to Ext.P10 shall be kept in abeyance. The Writ Petition is disposed of. . P. R. RAMACHANDRA MENON, JUDGE kmd