IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 WP(C).No. 10102 of 2008(C) ---------------------------------------- PETITIONER: ------------------- M/S.YOKOGAWA BLUE STAR LTD. KADAVANTHARA, COCHIN-20, ERNAKULAM REPRESENTED BY IT'S MANAGER (ACCOUNTS) MR.K.RAVISHANKAR BY ADV. SMT.K.LATHA RESPONDENTS: ------------------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIATE THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. SALES TAX OFFICER (WCT & LT) COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss V.GIRI,J. ------------------------- W.P ( C) No. 10102 of 2008 -------------------------- Dated this the 26th March, 2008 J U D G M E N T Petitioner, a dealer registered under the KGST Act has preferred Exhibit P2 series of appeals in relation to the assessment years 2000-01 and 2003-04 against Exhibit P1 series of orders of assessment. Apparently, the disputed tax has been paid. Petitioner has also moved Exhibit P3 series of application for early hearing of the appeals and it is aggrieved that appeals have not been heard so far. Hence the writ petition. 2. Learned counsel for the petitioner points out that orders are yet to be passed on Exhibits P2 series of appeals. 3. After hearing the learned Government Pleader also, the writ petition is disposed of directing the 2nd respondent to pass orders on Exhibit P2 series appeals, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Petitioner shall produce a copy of this judgment along with copy of a writ petition before the 2nd respondent, for compliance. (V.GIRI, JUDGE) ma K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.