IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 WP(C).No. 27204 of 2009(U) -------------------------- PETITIONER(S): --------------- HOTEL MAYURA, MANNUTHY, THRISSUR REPRESENTED BY ITS MANAGING PARTNER, MR.JOSE KURUVINAKUNNEL. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, THRISSUR. 2. THE THAHSILDAR (REVENUE RECOVERY), THRISSUR. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THRISSUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------- W.P(C).NO. 27204 OF 2009 --------------------------------------- Dated this the 29th day of September, 2009. J U D G M E N T With respect to the year 2001-2002, the assessment completed against petitioner was challenged before the Sales Appellate Tribunal, Additional Bench, Palakkad. Through Ext.P3 order of the tribunal the appeal was allowed and the matter was remanded to the assessing authority for passing revised orders. Ext.P6 is the revised assessment order issued pursuant to Ext.P3. Being aggrieved by Ext. P6, the petitioner had already preferred Ext.P12 appeal before the third respondent. With respect to the assessment years 2003-2004 and 2004- 2005 the appellate tribunal had issued Ext.P7 order in which the assessing authority was directed to pass revised assessments. Complaint of the petitioner is that inspite of specific requests made as evidenced by Ext.P8, Ext.P8(1) and Ext.P10, the assessing authority is not issuing consequential revised assessments with respect to those two years. According to the petitioner if revised assessment are issued with respect to those years, substantial refund of tax already paid will be available. The grievance of the petitioner at present is that, without considering pendency of appeal before the third respondent with respect W.P(C).NO. 27204 OF 2009 2 to the assessment year 2001-2002 and without considering pendency finalisation of revised assessment with respect to the years 2003-2004 and 2004-2005, steps are now being initiated for realisation of amounts covered under Ext.P6 assessment by issuing Ext.P11 notice under the provisions of the Kerala Revenue Recovery Act. Therefore the petitioner is seeking directions to keep in abeyance realisation of the amount covered under Ext.P6 till the assessing authority gives the effect to Ext.P7 order by passing revised assessments and till the third respondent consider and dispose of Ext.P12 appeal. 2. Heard counsel appearing for the petitioner and the Government Pleader appearing for the respondents. Having considered the facts and circumstances, I am of the opinion that the writ petition can be dispose of directing the first respondent to pass orders consequent to Ext.P7 appellate order, taking into consideration of Ext.P8, Ext.P8(1) and Ext.P10 requests. Regarding the assessment year 2001-2002, the petitioner can file stay petition before the third respondent and move for stay till disposal of the appeal. 3. In the result, the writ petition is disposed of directing the petitioner to file stay petition in Ext.P12 appeal before the third W.P(C).NO. 27204 OF 2009 3 respondent within a period of three weeks from today. If such stay petitions is filed, the third respondent shall consider and dispose of the same after affording an opportunity of hearing the petitioner as early as possible at any rate within the period of one month from the date of filing such stay petition. 4. The first respondent is directed to consider Ext.P8, Ext.P8(1) and Ext.P10 requests and to pass consequential revised assessment as directed in Ext.P7 order of the appellate tribunal, if it has become final, as early as possible at any rate within a period of one month from the date of the receipt of a copy of this judgment. 5. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P6 order of assessment for a period of two months in order to facilitate the petitioner to move before the appellate authority. C.K. ABDUL REHIM, JUDGE. pm