IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST MARCH 2011 / 30TH PHALGUNA 1932 WP(C).No. 8432 of 2011(D) ------------------------------------- PETITIONER(S): ----------------------- G. BABU, PROPRIETOR, M/S.KARUNAGAPALLY TRADERS, KATTAPPANA, IDUKKI DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, IDUKKI AT THODUPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KATTAPPANA-685 508. R1 TO R3 BY GOVT. PLEADER MR.V.K SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.8432 of 2011 ------------------------------------------- Dated this the 21st day of March, 2011 J U D G M E N T ---------------------- With respect to the year 2009-10 and 2010-11, penalty was imposed against the petitioner as per Ext.P1 and P1A orders. Aggrieved by the said orders the petitioner had filed statutory appeals before the 2nd respondent, as evidenced from Ext.P2 and P2A. Stay petitions as per Ext.P3 and P3A were also filed along with the appeals. It is stated that the 2nd respondent has not yet considered and dispose of either the appeals or the stay applications. Grievance of the petitioner is that recovery steps are now being threatened for realising amounts of tax in dispute, without considering pendency of the appeals. Hence the petitioner seeks direction to keep in abeyance all the recovery steps till the disposal of the appeals. 2. It is submitted that the only dispute pertains to rate of tax applicable for the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this W.P.(C).8432/11 -2- court had granted stay against recovery of the tax amounts in dispute in many other cases, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P2 and P2A appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1 and P1A orders now sought to be recovered shall be kept in abeyance subject to condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb