IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 11TH AUGUST 2010 / 20TH SRAVANA 1932 WP(C).No. 25145 of 2010(P) -------------------------- PETITIONER: --------------- M/S.J&J TIMBERS, 23/418 MAIN ROAD, CHALAKKUDY, THRISSUR DISTRICT, REP. BY ITS MANAGING PARTNER SHRI.C.D.JOSEPH. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER (IB), PALARIVATTOM, ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR. SR.GOVT.PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------- W.P.(C) No. 25145 OF 2010 -------------------------------------- Dated this the 11th day of August, 2010 J U D G M E N T ~~~~~~~~~~~ The petitioner has approached this Court with the following prayers: “(i) To issue a Writ of Certiorari or any other appropriate writ, order or direction, to call for the records leading to Ext.P4 notice and quash the same; (ii) To issue a writ of mandamus or any other appropriate writ, order or direction, directing the 1 st respondent to keep the further proceedings u/s45A pursuant to Ext.P2 pending unitl the appeal T.A.No.637/2009 pending before the Kerala Sales Tax Appellate Tribunal, Ernakulam is disposed of; (iii) To stay all further proceedings pursuant to Ext.P4 notice, pending disposal of the Writ Petition. (iv) To award the cost of these proceedings to the petitioner.” W.P.(C) No.25145/2010 2 2. The learned counsel for the petitioner submits that Ext.P1 penalty order passed by the concerned respondent was challenged by filing appeal before the 2nd respondent, who set aside the same and the matter was remanded for fresh consideration by the original authority. This remand order in turn has been challenged by filing a Second Appeal before the Tribunal, contending that, by virtue of the amendment of the Statue as per the Finance Act 2001, there is no power of remand for the first appellate authority. The learned counsel submits that the appeal has already been posted for final hearing on 16.8.2010 and that the only relief now pressed before this Court is to direct the appellate authority to finalse the above proceedings, at the earliest. 3. Heard the learned Government Pleader as well, who submits with reference to materials on record that the interlocutory application for stay was considered and dismissed as per Ext.P3 interim order dated 4.1.2010; whereas the petitioner has chosen to approach this Court only now; particularly, on having served with Ext.P4 notice dated W.P.(C) No.25145/2010 3 5.8.2010. under Section 45A of the KGST Act. 4. After hearing both sides, this Court finds that the Tribunal could be directed to pass final orders in the concerned appeal, which is stated as listed for final hearing on 16.8.2010. Accordingly, the Tribunal is directed to consider and pass final orders in the appeal bearing T.A.637/2009, which is stated as listed for final hearing on 16.8.2010, as expeditiously as possible, at any rate, within six weeks from the date of receipt of a copy of this judgment. 5. The petitioner will stand permitted to file a reply in response to Ext.P4, within one week from today. The Writ Petition is disposed of as above. (P.R.RAMACHANDRA MENON, JUDGE) ps/12/8