IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38252 of 2010(F) ---------------------------------------- PETITIONER(S): ------------------------ M/S HAYA WOODS INDUSTRIES, KEERIYAD, VALLAPATTANAM, KANNUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER T.ABDUL RAHEEM. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): ------------------------------ 1. COMMERCIAL TAX OFFICER, II CIRCLE, KANNUR - 670 001. 2. DEPUTY COMMISSIONER (APPEALS)II, COMMERCIAL TAXES,KOZHIKODE - PIN - 673 001. 3. SALES TAX APPELLATE TRIBUNAL, ADDL BENCH, ERNAKULAM - PIN - 682 003. 4. INSPECTING ASST COMMISSIONER COMMERCIAL TAXES, KANNUR - 670 001. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 38252 of 2010 --------------------------------- Dated this the 23rd day of December, 2010 JUDGMENT Petitioner was imposed with penalty under section 47(6) of the KVAT Act to the tune of Rs.57,330/-, by virtue of Ext.P2 order. On the basis of the penalty proceedings initiated, assessment was completed against the petitioner on a best judgment basis, as evidenced from Ext.P1. Against Exts.P1 and P2 orders the petitioner had preferred statutory appeals. Exts.P3 and P4 are the orders issued by the First Appellate Authority. The First Appellate Authority had granted some modifications. Petitioner had preferred further appeals before the 3rd respondent Tribunal against Exts.P3 and P4 orders, as evidenced from Exts.P5 and P6. The said appeals are pending consideration and disposal before the Tribunal. Meanwhile the 1st respondent had issued modified order of assessment as evidenced from Ext.P7. Ext.P8 is the copy of demand notice issued on the basis of revised assessment. It is stated that the petitioner had already remitted the penalty amount. Present grievance of the WP(C).38252/2010 2 petitioner is that without considering pendency of the Second Appeal, the 1st respondent is taking steps to realise the amounts covered under Ext.P7 modified order of assessment. Under the above circumstances the petitioner seeks direction from this court for an early disposal of the appeals pending before the Tribunal and to keep in abeyance recovery steps till then. 2. Having considered the facts and circumstances, I am of the opinion that the writ petition can be disposed of on issusing necessary directions to the 3rd respondent Tribunal. 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Exts.P5 and P6 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period two months from the date of receipt of a copy of this judgment . 4. Till such time the appeals are disposed of by the 3rd respondent, recovery of amounts covered under Exts.P7 and P8 shall be kept in abeyance, subject to condition of the petitioner remitting a sum of Rs.25,000/- within two weeks from the date of receipt of a copy of this judgment and on furnishing security bond for the balance amount. WP(C).38252/2010 3 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/