IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 2ND JULY 2010 / 11TH ASHADHA 1932 WP(C).No. 20663 of 2010(G) ---------------------------------------- PETITIONER(S): --------------------- P.BALAKRISHNAN, S/O.PONNUSWAMY NADAR, PROPRIETOR, KRISHNAN & COMPANY, NO.15, CHELIMADA, K.K.ROAD, KUMILI - 685 909, DIST.IDUKKI. BY ADV. SRI.K.REGHU KOTTAPPURAM SRI.M.MUKESH RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.1, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, IDUKKI. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, IDUKKI AT KATTAPPANA, IDUKKI. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 4. THE ASSISTANT COMMISSIONER, (ASSESSMENT OFFICER), COMMERCIAL TAXES, SPECIAL CIRCLE, KANJIRAMITTOM JUNCTION, THODUPUZHA, DIST. IDUKKI. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.20663 of 2010-G ---------------------------- Dated this the 2nd day of July, 2010. J U D G M E N T When the goods were being transported by the petitioner, the same was intercepted issuing Ext.P2 notice under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit as stipulated therein. 2. Because of the pressing need, the goods were got released by the petitioner, satisfying security deposit, as borne by Ext.P4 receipt. Later, the matter was adjudicated and Ext.P5 order was passed, whereby the security deposit effected by the petitioner was ordered to be converted as 'penalty', which in turn has been subjected to challenge by filing Ext.P6 appeal, along with Ext.P7 petition for stay and also accompanied with Ext.P8 petition to condone the delay, which are pending consideration before the third respondent. 3. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the fourth W.P(C) No.20663 of 2010-G 2 respondent has initiated the steps for assessment in respect of the alleged escaped turn over, which is under challenge in this Writ Petition. 4. Heard the learned Government Pleader as well. 5. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P6 appeal along with Ext.P8 petition to condone the delay for filing the same, in accordance with law, after giving an opportunity of hearing to 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 till appropriate orders are passed on Ext.P6 appeal, finalisation of the assessment shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab