IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 22ND JUNE 2010 / 1ST ASHADHA 1932 WP(C).No. 19342 of 2010(P) -------------------------- PETITIONER: --------------- M/S.SINDU GAYATHRI KITCHEN EQUIPMENTS PVT.LTD., 11/471, DEVELOPMENT AREA, AROOR. REPRESENTED BY ITS DIRECTOR, G.UNNIKRISHNA PILLAI. BY ADV. MR. K.J.ABRAHAM RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, AUDIT ASSESSMENT, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19342 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of June, 2010 JUDGMENT Challenging Ext.P2 assessment order dated 9.2.2007, the petitioner has preferred Ext.P3 appeal dated 24.04.2007 along with Ext.P3(a) petition for stay. Even after the final hearing held on 27.1.2009, final orders are yet to be passed in the appeal, while the respondents are proceeding with further steps as borne by Ext. P5 demand notice issued under the Kerala Revenue Recovery Act, seeking to realize the disputed liability, which is per se wrong and arbitrary, submits the learned counsel for the petitioner. 2. Heard the learned Government Pleader as well. 3. Considering the fact that the final hearing of the appeal was held on 27.1.2009 and nearly 1 ½ years have elapsed, this Court finds it fit and proper to have 're-hearing' of the matter, giving an opportunity to the petitioner to refresh the facts and figures and to have the appeal finalized. Accordingly, the second respondent is directed to consider Ext.P3 appeal in accordance with law conducting a 'rehearing' and pass final orders thereon as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. Till such W.P. (C) No. 19342 of 2010 : 2 : final orders are passed in the appeal, all further proceedings pursuant to Ext.P8 shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd