IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 2ND NOVEMBER 2010 / 11TH KARTHIKA 1932 WP(C).No. 31725 of 2010(M) ---------------------------------- PETITIONER(S): ------------------- M/S.GEO FOUNDATIONS AND STRUCTURES PVT.LTD., KADAVANTHARA, COCHIN-682 020, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.PRAPHULLA KUMAR. BY ADVS. SRI.ANIL D. NAIR SMT.NIVEDITA A. KAMATH RESPONDENT(S): -------------------- 1. THE ASSISTANT COMMISSIONER (W.C), O/O. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 016. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 016. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM-695 001. R1 TO R4 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.31725 of 2010-M ---------------------------------------- Dated this the 2nd day of November, 2010. J U D G M E N T Ext.P7 order issued by the second respondent dismissing a stay petition filed along with the statutory appeal, is under challenge in this writ petition. Aggrieved by Ext.P1 order of assessment, the petitioner filed Ext.P2 appeal accompanied by Ext.P3 stay petition before the second respondent. After considering all the grounds raised in the appeal and after affording an opportunity of personal hearing to the petitioner, the stay petition was dismissed by the second respondent observing that the grounds raised are only flimsy in nature and on consideration of the contentions it was found that such contentions are legally and factually baseless. The appellate authority found that the petitioner had failed in establishing a primafacie case even for granting a conditional stay. 2. Learned counsel appearing for the petitioner submitted that, in Ext.P7 order itself it is mentioned that after dismissal of the stay petition the appeal was posted for hearing on 20.10.2010. It is further stated that on 20.10.2010 the W.P(C) No.31725 of 2010-M 2 hearing was adjourned for want of some records and it now stands posted on 10.11.2010. It is further submitted that there is a fair chance of the appellate authority interfering with the assessment and granting considerable reduction, if the appeal is heard. It is contended that dismissal of the stay petition is without proper application of mind and without adverting to the Books of Accounts and other relevant records pertaining to the period in question. It is also submitted that insistence for payment of the entire tax liability during pendency of the appeal is causing much hardships and onerous liability on the petitioner. Therefore the petitioner seeks direction for an early disposal of the appeal and till then to restrain the recovery steps. 3. Heard the learned Government Pleader appearing on behalf of the respondents. Considering the facts and circumstances, I am of the view that arriving at a final conclusion regarding merit of the appeal at the time of disposal of interim application is totally unwarranted and improper. Therefore the writ petition can be disposed of directing modification of Ext.P7 order and also directing an early disposal of the appeal. 4. Accordingly, the second respondent is directed to consider and pass orders on Ext.P2 appeal as early as possible, W.P(C) No.31725 of 2010-M 3 at any rate within a period of two months from the date of receipt of a copy of this judgment. 5. Ext.P7 order is modified to the extent of granting stay against collection and recovery of tax amount covered under Ext.P1 order of assessment pending disposal of Ext.P2 appeal, subject to condition of the petitioner remitting a sum of Rs.10,00,000/- and furnishing security bond for the balance amount, within a period of two weeks from the date of receipt of a copy of this judgment. The writ petition is disposed of with the above directions. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.31725 of 2010-M 4