IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 4TH MARCH 2008 / 14TH PHALGUNA 1929 W.P.(C).No. 7540 of 2008(V) ---------------------------------- PETITIONER: -------------- SUNIL JAIHIND, PROPRIETOR, S.J.S.ENTERPRISES, PUTHANPALLY ROAD, THRISSUR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 7540 OF 2008 V = = = = = = = = = = = = = = = = Dated this the 4th March, 2008 J U D G M E N T Against Ext. P1 order of assessment the petitioner has filed Ext. P2 appeal and Ext. P3 stay petition. These are pending consideration of the 2nd respondent. Although the petitioner submits that an application for urgent hearing was moved that did not yield any result. Petitioner submits that against Ext. P5 penalty order petitioner has filed Ext. P6 appeal which is also pending consideration of the 2nd respondent. In the meantime, to recover the entire amount Ext. P7 demand notice was issued and hence this writ petition has been filed. 2. Having regard to the facts as stated above, I dispose of this writ petition with the following directions: 1. That the 2nd respondent shall take up and consider Ext. P3 stay petition filed by the petitioner in Ext. P2 appeal which is filed against Ext. P1 order of assessment. This shall be done by the 2nd W.P.(C) No. 7540 OF 2008 -2- respondent as expeditiously as possible, at any rate within 4 weeks of production of a copy of this judgment. 2. In so far as Ext. P6 appeal filed by the petitioner against Ext. P5 order of penalty is concerned, it will be open to the petitioner to file immediately an application for stay and that would also be considered along with Ext. P3 as already directed and that too within 4 weeks' period as specified above. It is further directed that proceedings pursuant to Ext. P7 will be kept in abeyance for a period of 6 weeks from today. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. ANTONY DOMINIC JUDGE jan/-