IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6614 of 2008(K) ------------------------- PETITIONER: -------------- P.V.ABDUL HAMEED, AGED 64 YEARS, S/O. P.V.UMMERKUTTY HAJI, 'ALDANA', KALLEPULLY ROAD, PUTHOOR, PALAKKAD. BY ADV. SRI.SANTHEEP ANKARATH SRI.V.C.MADHAVANKUTTY RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, M.G.ROAD, PERUMANOOR P.O., KOCHI-15. 2. THE DEPUTY COMMISSIONER (COMMERCIAL TAXES), COMMERCIAL TAX COMPLEX, PALAKKAD. 3. TAHSILDAR (R.R.), PALAKKAD. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6614 OF 2008 K ==================== Dated this the 26th day of February, 2008 J U D G M E N T According to the petitioner, based on Ext.P1, the assessment was reopened by Ext.P2 and penalty was levied by Ext.P4. Aggrieved by these two orders, petitioner has filed Exts.P3 and P5 appeal and revision before respondents 1 and 2 respectively. While matters stood thus, Ext.P1 order has been set aside by Ext.P6 order and on this basis, petitioner contends that Exts. P2 and P4 are also liable to be cancelled. It is contended that while so, revenue recovery proceedings have been initiated to recover the amounts that are due in terms of Exts. P2 and P4 and hence this writ petition. 2. Learned Government Pleader submits that by Ext.P6 all that has been done is that the matter has been remanded and that the said order does not amount to a total exoneration of the liability of the petitioner. WPC 6614/08 :2 : 3. Be that as it may, now that the appeal and revision are pending before respondents 1 and 2, it is for them to decide the matter in the light of Ext.P6 order. 4. Accordingly, I direct that the respondents 1 and 2 shall take up and consider Ext.P3 appeal and Ext.P5 revision filed against Exts.P2 and P4 respectively. This shall be done by respondents 1 and 2, as expeditiously as possible, at any rate within six weeks of production of a copy of this judgment. It is directed that in the meanwhile, further proceedings pursuant to Ext.P8 shall be kept in abeyance. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp