IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 WP(C).No. 17685 of 2009(E) -------------------------- PETITIONER: --------------- SEVEN SEAS DISTILLERY LTD., P.B.NO.4, MANNUTHY P.O., TRICHUR-680 651, REP. BY ITS DEPUTY GENERAL MANAGER K.D.ANTO. BY ADV. MR. V.V.ASOKAN MR. MAHESH V.MENON RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER(IB), MATTANCHERRY, DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-25. 2. ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR. 3. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 17685 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 29th day of June, 2009 JUDGMENT The petitioner, aggrieved of the orders imposing penalty with respect to the assessment years 2005 - '06, 2006 - '07 and 2007 - '08 as borne by Ext.P2, P2(a) and P2(b) passed by the first respondent, has challenged the same by filing Exts. P4, P4(a) and P4(b) appeals, along with Exts.P5, P5(a) and P5(b) petitions for stay, before the third respondent. The grievance of the petitioner is that, despite satisfying the entire tax liability and interest and in spite of the fact that the petitioner cannot effect any sale of liquor to a private party but to the Governmental/such other authorities who are specifically entrusted with the task, the respondents are causing the machinery under the Kerala Revenue Recovery Act to be turned against the petitioner, as evident from Exts.P6, P6(a) and P6(b), without any regard to the pendency of the proceedings before the appellate authority, which hence is sought to be interfered in the present Writ Petition. 2. Heard the learned Government Pleader appearing on behalf of the respondents as well. 3. Considering the facts and circumstances, the third respondent is hereby directed to consider and pass appropriate orders on Ext.P5, P5(a) and P5(b) petitions for stay within one month. It is also made WP (C) No. 17685 of 2009 : 2 : clear that, the statutory appeals preferred by the petitioner (Ext.P4 series) shall be considered on merits and finalized in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within 3 months from thereafter. It is made clear that, till such appropriate orders are passed on the petitions for stay as aforesaid, all further coercive steps being pursued against the petitioner, pursuant to Ext.P6 series, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd