IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 4TH NOVEMBER 2008 / 13TH KARTHIKA 1930 WP(C).No. 32357 of 2008(B) ------------------------------------- PETITIONER(S): ----------------------- 1. PARAGON STEELS PVT.LTD. IV 512 A, ID AREA, PRECOT MILL COLONY KANJIKODE WEST, PALAKKAD 678 623, REPRESENTED BY IT ACCOUNTS MANAGER-SHAJI MATHEW. 2. M/S. MPS STEEL CASTINGS PVT.LTD 476, WISE PARK,KANJIKODE, PALAKKAD. 3. SMM STEEL RE-ROLLING MILLS PVT.LTD IV 512 B,INDUSTRIAL DEVELOPMENT AREA PRECOT MILL COLONY KANJIKODE WEST,PALAKKAD 678 623 PALAKKAD 678 623, REPRESENTED BY ITS ACCOUNTS MANAGER-SHAJI MATHEW. BY ADV. SRI.JOHN JOSEPH VETTIKAD RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER (KVAT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. ASSISTANT COMMISSIONER (KVAT AUDIT ASSESSMENT) COMMERCIAL TAXES, PALAKKAD. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 682 015. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. ------------------------------------------------------ W.P.(C) NO.32357 OF 2008 (B) ------------------------------------------------------ Dated this the 4th day of November, 2008 J U D G M E N T Heard the learned counsel for the petitioners and the learned Government Pleader for the respondents. 2. Three penalty orders were passed against the petitioners carrying on the business of manufacture and sales of MS Ingots and CTD/TMT Bars and sponge iron. Exts.P1 to P3 appeals have been filed against the penalty orders. Against the interim orders passed in those appeals, the petitioners had come to this Court and they stand regulated by orders passed by the learned single judge and the Division Bench in that regard. Exts.P1 to P3 appeals against the penalty orders are yet to be disposed of. In the interregnum, the competent authority has initiated proceedings for audit assessment. This means that the books of accounts have been summoned for verification. Following that, notices have been issued. Proceedings could be finalised in the audit assessment also, having regard to the outcome of the appeals against the penalty orders. W.P.(C) No.32357/2004 - 2 - Under the aforesaid circumstances, it is directed that the final consideration and disposal of Exts.P1 to P3 appeals would be expedited and final orders issued within an outer limit of two months from the date of receipt of a copy of this judgment, after affording the petitioners an opportunity of hearing. Though further proceedings of hearing and verification of records, production of documents could continue in relation to the audit assessment proceedings, it is ordered that the same shall not be finalised without perusing the final orders on Exts.P1 to P3 appeals. The consideration of the appeals Exts.P1 to P3 as aforesaid is at the request of the petitioners and therefore, the amounts that they are liable to pay in terms of the interim orders shall be paid within 45 days from now. Any request of the petitioners for a short modification of the date fixed for production of documents and records will be considered by the competent authority appropriately. The writ petition is ordered accordingly. Sd/- THOTTATHIL B. RADHAKRISHNAN, JUDGE skr/7/11 // True copy // P.A. to Judge.