IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 WP(C).No. 6735 of 2008(B) ------------------------- PETITIONER: ------------ M/S.FALCON TYRES LTD., C & F AGENT, V.S.MARKETING CO., PULLEYPADY JUNCTION, KOCHI-682 035, REPRESENTED BY ITS AUTHORISED SIGNATORY, K.BHARATHAN. BY ADV. SRI.V.P.SUKUMAR RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER-III, SPECIAL CIRCLE-II (KVAT), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 6735 of 2008 ------------------------------------- Dated: February 27, 2008 JUDGMENT Against Ext.P1 order of penalty, petitioner has filed Ext.P2 appeal along with Ext.P3 application for stay. The appeal and the stay petition are pending consideration of the 2nd respondent and in the meanwhile, Ext.P4 revenue recovery notice has been issued under sec.7 of the Act. It is in this background that the writ petition has been filed. 2. Having regard to the fact that the Appellate Authority is seized of the matter by Ext.P2 appeal, I direct the 2nd respondent shall dispose of Exxt.P2 appeal as expeditiously as possible, at any rate, within eight weeks from the date of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext.P4 shall be deferred if the petitioner remits one-third of the amount within two weeks from today. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE