IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH DECEMBER 2010 / 15TH AGRAHAYANA 1932 WP(C).No. 36243 of 2010(E) --------------------------------------- PETITIONER: ------------------- M/S.P.C.RINZO, ROYAL FURNITURE MART, DWARAKA, MANANTHAVADY. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANANTHAVADY-670 645. 2. THE VAT APPELLATE TRIBUNAL, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD-673 121. 4. THE INTELLIGENCE OFFICER, SQUAD III, DEPARTMENT OF COMMERCIAL TAXES, MANANTHAVADY, WAYANAD-670 645. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36243 of 2010 ------------------------------------------- Dated this the 6th day of December, 2010 J U D G M E N T ---------------------- Against Ext.P1 order of penalty, imposed under Section 44(8) of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had filed second appeal before the 2nd respondent, as per Ext.P3. When the petitioner approached this court on an earlier occasion, through Ext.P4 judgment the Tribunal was directed to consider and pass orders on the appeal within a period of three months from the date of receipt of a copy of that judgment. According to the petitioner, the Tribunal had adjourned the matter, which was actually posted for hearing on 29.11.2010, to 20.12.2010 and that the petitioner is taking earnest steps to see that the appeal is disposed of without any further delay. In the meanwhile, the 1st respondent had issued Ext.P5 notice proposing to finalise assessment under Section 25(1) of the KVAT Act, based on the order imposing penalty. It is stated that if the assessment is finalised on the basis of imposition of penalty, before disposal of the appeal, by the W.P.(C).36243/10-E -2- 2nd respondent, that will cause severe prejudice. Hence the petitioner had filed Ext.P6 application seeking time for filing objections. Apprehension of the petitioner is that the 1st respondent may finalise the proceedings without acceding to such requests. Hence this writ petition is filed. 2. It is noticed that this court in Ext.P4 judgment had taken note of the fact that the appeal stands already posted for final hearing. Under such circumstances expeditious disposal of the appeal was directed. It is further noticed that the appeal now stands posted for hearing on 20.12.2010. Considering the facts and circumstances, I am of the view that, passing of final orders of assessment can be kept pending till the disposal of Ext.P3 appeal by the 2nd respondent Tribunal. 3. Therefore the writ petition is disposed of directing the 1st respondent to keep in abeyance passing final orders of assessment pursuant to Ext.P5 notice, till the 2nd respondent Tribunal takes a decision on Ext.P3 appeal in compliance with the directions contained in Ext.P4 judgment. C.K.ABDUL REHIM, JUDGE. okb