IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 WP(C).No. 6862 of 2008(P) ------------------------- PETITIONER: -------------- M/S.ASEA BROWN BOVERI LTD, 35/280 A,MANALEL MADATHIL, MAMANGALAM, PALARIVATTOM, KOCHI-25, ERNAKULAM REPRESENTED BY ITS ASST.VICE PRESIDENT MR. SANTOSH KUMAR HEGDE. BY ADV. SMT.K.LATHA RESPONDENTS: ----------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. ASST. COMMISSIONER (WORKS CONTRACT) COMMERICIAL TAX OFFICER, (WCT &LT) O/O. THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, ERNAKULAM. 3. THE SALES TAX OFFICER (WC & LT) ALAPPUZHA. 4. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 5. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6862 OF 2008 P ==================== Dated this the 28th day of February, 2008 J U D G M E N T In this writ petition, petitioner contends that against Exts.P4 and P5 assessment orders, Exts. P6 and P7 appeals have been filed before the 4th respondent. Petitioner submits that though Exts. P12 and P13 stay petitions have also been filed, orders have not been passed. In the meanwhile, recovery proceedings have been initiated against the petitioner by Exts. P8 and P9. Petitioner has a contention that the tax now assessed as per Exts.P4 and P5 has already been assessed as the turn over of M/s.R.P.G. Transmission Ltd and that this has been confirmed by them in Ext.P10 letter. Petitioner also refers to Ext.P11 assessment order of M/s.R.P.G. Transmissions to support this plea also. 2. In view of the above, petitioner contends that it has no liability at all. Petitioner has also applied for a certificate to the WPC 6862/08 :2 : aforesaid effect and that the same is awaited. In view of all these, I feel that the appellate authority should be directed to consider and dispose of the appeals. 3. Accordingly, the writ petition is disposed of directing that the 4th respondent shall consider and pass orders on Exts. P6 and P7 appeals. This shall be done as expeditiously as possible, at any rate within eight weeks of production of a copy of this judgment. In the meantime, all further proceedings pursuant to Exts. P8 and P9 will stand stayed on condition that the petitioner remits 1/3rd of the tax demanded as per Exts.P8 and P9. The remittance as above shall be made within two weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp