IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933 WP(C).No. 34218 of 2011(B) -------------------------- PETITIONER: ----------------- M/S.MATSER HEALTH CARE SYSTEMS, PARACHERIYIL HOUSE, EDAPPALLY NORTH PO, COCHIN 682 024, REPRESENTED BY IT'S MANAGING PARTNER MR.MATHEW KURIAN. BY ADV. SMT.K.LATHA RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM. 2. COMMECIAL TAX OFFICER,IIIRD CIRCLE, COMMERCIAL TAXES, ERNAKULAM 682 019. 3. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 019. 4. APPELLATE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 019. 5. DEPUTY TAHASILDAR(RR),KANAYANNUR TALUK, ERNAKULAM 682 011. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JV WPC NO: 34218/2011 APPENDIX PETITIONER'S EXHIBITS: P1(A): COPY OF THIS REMANDED ASSESSMENT ORDER FOR THE YEAR 2000-2001 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DATED NIL P1(B): COPY OF THIS REMANDED ASSESSMENT ORDER FOR THE YEAR 2001-2001 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DATED NIL P1(C): COPY OF THIS REMANDED ASSESSMENT ORDER FOR THE YEAR 2002-2003 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DATED NIL. P2(A): COPY OF THE PENALTY ORDER NO.IECI 63/06-07(05-06) DATED 1/11/2008 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIALTAXES, ERNAKULAM, THEVARA COCHIN -15 TO THE PETITIONER. P2(B): COPY OF THE PENALTY ORDER NO.IECI 63(A)/06-07 DATED 9/7/2007 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM, THEVARA COCHIN -15 TO THE PETITIONER. P3(A): COPY OF THE APPEAL IN FORM NO.29 AGAINST THE P2A PENLATY ORDER. P3(B): THE TRUE COPY OF THE APPEAL IN FORM NO.29 AGAINST THE P2B PENLATY ORDER. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE JV S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.34218 of 2011 ---------------------------------------------- Dated this the 21st day of December, 2011 JUDGMENT The petitioner is aggrieved by the delay in disposal of Exts.P3A and P3B appeals filed by the petitioner against orders imposing penalty. Based on the penalty orders, the petitioner has been assessed to tax against which also the petitioner has filed appeals. The petitioner submits that only after the appeals against the penalty orders are heard first, the petitioner can succeed in the appeals against the assessment orders. The petitioner, therefore, seeks early disposal of Exts.P3A and P3B appeals. 2. I have heard the learned Government Pleader also. 3. I find that Exts.P3A and P3B appeals are filed only in March 2011. As such, I cannot direct the appellate authority to give priority for disposal of the said appeals, insofar as other older appeals are still pending. However, I dispose of this writ petition with a direction to the 3rd respondent to consider the W.P.(C)No.34218/11 2 appeals against the assessment orders only after the 4th respondent passes orders on Exts.P3A and P3B appeals against the penalty orders. S. SIRI JAGAN, JUDGE acd W.P.(C)No.34218/11 3