IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 28TH MAY 2008 / 7TH JYAISHTA 1930 WP(C).No. 15762 of 2008(B) ------------------------------------- PETITIONER: ------------------ HENKEL SPIC (I) LIMITED, (NOW HENKEL INDIA LTD. BY MERGER) THAIKKATTUKARA, ALUVA, COCHIN. REP. BY K.GOPINATHAN, AUTHORISED SIGNATORY & DEPOT IN CHARGE, PALAKKAD. BY ADV. SRI.JOSE JOSEPH RESPONDENTS: ----------------------- 1. THE ASST.COMMISSIONER (ASSMT) COMMERCIAL TAXES, SPECIAL CIRCLE III, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, COCHIN - 30. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15762 OF 2008 -------------------------------------- Dated this the 28th May, 2008 JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P4 Appeal and for a mandamus restraining respondents 1 and 3 from taking any proceeding for recovery of the tax and interest demanded pursuant to Ext.P3 order pending disposal of Ext.P4 Appeal. Aggrieved by the assessment order, petitioner has preferred Ext.P4 Appeal. Petitioner has also filed Ext.P5 stay petition. 2. I heard Shri Jose Joseph, learned counsel for the petitioner. He submits that the Appeal for the subsequent year has already been heard and orders are awaited. He also submits that by Ext.P1 Judgment this Court had modified the order passed by the Appellate Authority and granted stay on payment of a lumpsum amount instead of the order passed by the Appellate Authority. I heard the learned Government Pleader also. I feel that a decision should be ordered to be taken on the WPC. 15762/08 B 2 application for stay. Accordingly, the Writ Petition is disposed of directing the second respondent to consider and take a decision on Ext.P5 application for stay in accordance with law, within a period of three weeks from the date of receipt of a copy of this Judgment. Recovery proceedings initiated pursuant to Ext.P3 assessment order shall be kept in abeyance till a decision is taken as aforesaid. Petitioner shall produce a copy of this Judgment before the Appellate Authority as soon as it is made available to the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge