IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 19229 of 2006(L) --------------------------------------- PETITIONER(S): ----------------------- T.K.MATHEW, S/O.KURUVILLA, THARAPPEL HOUSE, ANTHINAD P.O., PALA, KOTTAYAM DISTRICT. BY ADV. SRI.C.M.TOMY SRI.MATHEW SKARIA RESPONDENT(S): -------------------------- 1. THE DY.TAHSILDAR, REVENUE RECOVERY, PALA. 2. THE SALES TAX OFFICER (LT & WC), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA. 3. THE APPELLATE ASSISTANT COMMISSIONER, ALAPPUZHA (IN CHARGE OF AAC KOTTAYAM). 4. THE KERALA AIT & SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOTTAYAM. 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R5 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19229/2006 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 30/4/2003 OF THE SALES TAX OFFICER, (LT & WC) FOR THE YEAR 1999-00. P2 COPY OF THE ORDER DATED 30/4/2003 OF THE SALES TAX OFFICER, (LT & WC) FOR THE YEAR 2000-01. P3 COPY OF THE ORDER DATED 30/4/2003 OF THE SALES TAX OFFICER, (LT & WC) FOR THE YEAR 2001-02. P4 COPY OF THE COMMON ORDER DATED 23/10/2003 OF THE 3RD RESPONDENT. P5 COPY OF THE APPEAL MEMORANDUM IN TA NO.140/2006 BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P6 COPY OF THE APPEAL MEMORANDUM IN TA NO.141/2006 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P7 COPY OF THE APPEAL MEMORANDUM IN TA NO.142/2006 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P8 COPY OF THE DELAY CONDONATION PETITION FILED IN TA NO.140/2006 BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P9 COPY OF THE DELAY CONDONATION PETITION FILED IN TA NO.141/2006 BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P10 COPY OF THE DELAY CONDONATION PETITION FILED IN TA NO.142/2006 BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P11 COPY OF THE DEMAND NOTICE NO.BO4.23326/06 DATED 20/6/2006 ISSUED BY THE 1ST RESPONDENT U/S 34 OF R.R.ACT. P12 COPY OF THE DEMAND NOTICE NO.BO4.23326/06 DATED 20/6/2006 ISSUED BY THE 1ST RESPONDENT U/S 7 OF THE R.R. ACT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 19229 OF 2006 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 JUDGMENT The petitioner has approached this Court because of the coercive proceedings taken allegedly without any regard to the pendency of Exts. P5 to Ext. P7 appeals preferred by him before the 4th respondent. 2. When the matter came up consideration before this Court on 21.07.2006, it was submitted by the learned counsel for the petitioner that the appeals were finally heard on 19.07.2006 by the Tribunal and in the said circumstances, an interim stay was ordered for a period of two month. It does not appear to be extended any further thereafter. 3. The learned counsel for the petitioner seeks for some time to get instructions on the point. Considering the facts and circumstances, this Court does not find it necessary to keep the matter pending any further; but for observing that, if no final orders have been passed by the 4th respondent in Exts. P5 to P8 appeals, the same shall be passed in accordance with law within a further period of one month. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd