IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 9TH MAY 2008 / 19TH VAISAKHA 1930 WP(C).No. 14446 of 2008(T) -------------------------- PETITIONER: ------------ M/S. SUNNY JACOB JEWELLERS, SASTRI ROAD, KOTTAYAM, REPRESENTED BY THE MANAGING PARTNER, SUNNY JACOB. BY ADV. C.K.THANU PILLAI RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER - I, FIRST CIRCLE, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, KOLLAM. 3. THE DEPUTY TAHSILDAR, (REVENUE RECOVERY), KOTTAYAM. BY GOVT. PLEADER SRI. V.TEKCHAND. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N.Ravindran, J. ================ W.P(C).No.14446 of 2008 ================= Dated this the 9th day of May, 2008. JUDGMENT The petitioner firm is an assessee under the Kerala Value Added Tax Act, 2003. Aggrieved by Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. Meanwhile, steps have been initiated under the Kerala Revenue Recovery Act, 1968 to recover the tax assessed. The petitioner has in this writ petition challenged Ext.P4 notice issued under the Kerala Revenue Recovery Act, 1968 demanding payment of the tax assessed under Ext.P1. 2. When the writ petition came up for hearing, the learned counsel for the writ petitioner submitted that the writ petition may be disposed of directing the second respondent appellate authority to hear and dispose of Ext.P2 appeal on the merits after affording the petitioner an opportunity of being heard. 3. I have heard the learned Government Pleader as well. Having regard to the fact that the business of the partnership WP(C) 14446/08 -: 2 :- firm has come to an end with effect from 27.12.2007 and the business is now being run as a proprietary concern by one of the partners and also the fact that no amount other than the amount payable under Ext.P1 is due from the petitioner firm, I dispose of this writ petition by directing the second respondent to consider and pass orders on Ext.P2 appeal after affording the petitioner a reasonable opportunity of being heard. This shall be done within two months from the date of receipt of a copy of this judgment. Till such time, further proceedings pursuant to Ext.P4 to recover the tax assessed under Ext.P1 stand stand stayed if the petitioner pays a sum of Rs.1.5 lakhs within three weeks from today. This writ petition is disposed of as above. No costs. P.N.Ravindran, Judge. ess 9/5