IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 4TH MARCH 2009 / 13TH PHALGUNA 1930 WP(C).No. 6800 of 2009(T) -------------------------------------------- PETITIONER(S): ---------------------- PALAKKAD STEELS (P) LTD., V/44/592-1B, IDA, KANJIKKODE WEST, PALAKKAD 678 623, REPRESENTED BY ITS MANAGING DIRECTOR, BHARAT TANTIA. BY ADV. SRI.S.RAMESH BABU RESPONDENT(S): ------------------------ 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (SPECIAL TEAM) SQUAD NO.1, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD. 4. THE INSPECTING ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD. 5. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 6800 OF 2009 T -------------------------------------- Dated this the 4th March, 2009 JUDGMENT Petitioner has been visited with an order of penalty vide Ext.P1. Against the same, the petitioner has preferred Ext.P2 Appeal. In the same, there was an interim order and though there was some litigation, it is the case of the petitioner that the petitioner complied with the conditions for the continuance of the interim order. In the meantime, petitioner is faced with Ext.P5 which is a Form 17 notice calling upon production of documents. Petitioner relies on Ext.P6 Judgment. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. The Writ Petition is disposed of directing the fifth respondent to consider and take a decision on Ext.P2 Appeal in accordance with law, within two months from the date of production of a copy of this Judgment. Till such time, while the proceedings pursuant to Ext.P5 can go on, the same will not be finalised unless and until the Officer peruses WPC.6800/09 T 2 the order passed in Ext.P2 Appeal and after affording an opportunity of hearing to the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge