IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH NOVEMBER 2010 / 5TH AGRAHAYANA 1932 WP(C).No. 15469 of 2007(N) ------------------------- PETITIONER : -------------------- M/S.GODREJ APPLIANCE LTD., EDACHIRA, KAKKANAD, NEAR INFO PARK, KOCHI - 30, ERNAKULAM DIST., REP. BY ITS BRANCH COMMERCIAL MANAGER & AUTHORISED SIGNATORY MR.P.RAGHAVAN. BY ADVS. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IIND CIRCLE, RAVIPURAM, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. R1 & R2 BY GOVT. PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 15469 of 2007(N) -2- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE REPLY DATED 5.3.2007 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P2 : COPY OF THE ASSESSMENT ORDER DATED 20-03-2007 ISSUED BY THE 1ST RESPONDENT. EXT.P3 : COPY OF THE APPEAL DATED 24.4.2007 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 : COPY OF THE APPLICATION DATED 24.4.2007 FOR STAY OF RECOVERY PROCEEDINGS PERSUANT TO EXT.P2 ASSESSMENT ORDER. EXT.P5 : COPY OF THE APPLICATION DATED 24.4.2007 FOR EARLY HEREING OF THE APPEAL. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 15469 of 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 26th day of November , 2010 JUDGMENT Challenging Ext. P7 assessment order passed by the first respondent, the petitioner preferred Ext. P3 appeal along with Ext. P4 petition for stay before the second respondent. However, without any regard to the pendency of the above proceedings, the recovery steps were pursued, which made the petitioner to approach this Court by filing the above Writ Petition. 2. When the matter came up for consideration before this Court on 24.05.07, it was admitted, simultaneously intercepting the coercive proceedings for a period of 'three weeks' and the second respondent was directed to consider and pass appropriate orders on Ext. P4 petition for stay within two weeks, if the same had already been received and pending. Eventhough, the interim order of stay was limited for a period of 'three weeks', the matter has never been brought up thereafter, presumably for the reason that the petitioner have obtained necessary relief from the appellate authority, by passing appropriate orders on Ext. P4 petition for stay, pursuant to the interim order as aforesaid. 3. In the said circumstances, the Writ Petition is disposed of, directing Ext. P3 appeal to be considered and finalized in accordance W.P. (C) No. 15469 of 2007 : 2 : with the relevant provisions of law, as expeditiously as possible, at any rate, within three months, from the date receipt of a copy of this judgment, if the same is still pending. P. R. RAMACHANDRA MENON, JUDGE kmd