IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH NOVEMBER 2010 / 5TH AGRAHAYANA 1932 WP(C).No. 13583 of 2005(P) -------------------------- PETITIONER: ------------------- M/S. DINAR ELECTRONICS, MAIN BAZAR, NILASWAR REPRESENTED BY ITS PARTNER M. DINESH KUMAR. BY ADVS. SRI.SREEPRAKASH K.NAIR SRI.V.GOPAKUMAR (THEVARA) RESPONDENTS: --------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, HOSDURG. 3. THE ASSISTANT SECRETARY, KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE. 4. THE SPECIAL DEPUTY TAHSILDAR (R.R.) HOSDURG. 5. DISTRICT COLLECTOR, KASARAGOD. BY GOVERNMENT PLEADER, SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13583 of 2005(P) ---------------------------------------- APPENDIX ------------------ PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE NOTICES DATED NIL EXT.P2. COPY OF THE REPRESENTATION RESPONDENTS EXHIBITS : NIL -------------------------------------- / TRUE COPY / P.A. TO JUDGE VK P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.13583 OF 2005 ......................................................................... Dated this the 26th November , 2010 J U D G M E N T The petitioner has approached this Court seeking to intercept the coercive proceedings taken under the Revenue Recovery Act in respect of the sales tax arrears for the assessment years 1998-99 and 1999-2000 contending that there is absolutely no rhyme or reason for pursuing such action when the statutory appeals preferred by the petitioner against the impugned orders are pending before the Tribunal along with the application for stay. 2. When the matter came up for consideration before this Court on 03.05.2005, it was admitted, also granting an interim stay for 'three months'; on condition that the petitioner deposited ` One lakh (for each year) on or before 31.05.2005 and 30.06.2005, making it clear that if any default was committed in satisfying the deposit, the interim order of stay W.P.(C) No.13583 OF 2005 2 would stand vacated automatically. 3. The learned Counsel for the petitioner as well as the learned Government Pleader submits that going by the contents of the Writ Petition, the appeals were stated as heard by the Tribunal on 26.02.2005 and that the grievance was with regard to non-finalisation of the proceedings by passing appropriate orders in the appeal. It is also stated that the position as on date is still to be ascertained, as not readily available with both the sides. In the above circumstance, this Court does not find it necessary to retain the case any further. Accordingly, the Writ Petition is disposed of directing the third respondent to pass final orders as expeditiously as possible in T.A.No. 557 of 2003, if the same is still pending. P.R. RAMACHANDRA MENON, JUDGE. lk