IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 20TH OCTOBER 2010 / 28TH ASWINA 1932 WP(C).No. 32096 of 2010(J) --------------------------------------- PETITIONER(S): ----------------------- MATHA WOOD INDUSTRIES,MULLASSERY.P.O., THRISSUR DISTRICT REPRESENTED BY ITS MANAGING PARTNER T.D. BABU FRANCO. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER-1, DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD, THRISSUR DISTRICT-680307. 2. THE INTELLIGENCE OFFICER, SQUAD II, COMMERCIAL TAXES, THRISSUR. 3. VAT APPELLATE TRIBUNAL DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682015. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 32096 OF 2010 ------------------------------------- Dated this the 20th day of October, 2010 JUDGMENT Challenging Ext.P5 order imposing penalty under Section 47 (6) of the Kerala Value Added Tax Act, the petitioner had approached the first appellate authority. Through Ext.P6, the said appeal was dismissed. Aggrieved by Ext.P6 the petitioner had preferred second appeal before the 3rd respondent Tribunal, as evidenced from Ext.P7. It is submitted that Ext.P7 appeal is pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that now the first respondent had initiated steps for assessing the petitioner under Section 25 (1) of the KVAT Act on the basis of order of penalty. Hence the petitioner is seeking direction to the 3rd respondent for an early disposal of the appeal. 2. Heard, learned Government Pleader appearing 2 WP(C) No. 32096/2010 on behalf of the respondent. Having considered the fact and circumstances, I am of the opinion that the Writ Petition can be disposed of on issuing necessary direction to the 3rd respondent for an early disposal of the appeal. 3. In the result, the Writ Petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P7 appeal after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of, the first respondent is directed to keep in abeyance finalisation of assessment on the basis of Ext.P5 order, if such proceedings is not yet finalised. C.K. ABDUL REHIM JUDGE dnc