IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 11009 of 2010(A) -------------------------- PETITIONER: --------------- M/S.KWALITY POLY PRODUCTS PVT.LTD., PUZHAMBALLAM, MARATHAKKARA, OLLUR TRICHUR DISTRICT - REPRESENTED BY ITS MANAGING DIRECTOR SHRI.SONY JOSE. BY ADV. SRI.C.M.ANDREWS RESPONDENTS: --------------- 1. THE DIRECTOR OF INDUSTRIES AND COMMERCE, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER (FAST TRACK ASSESSMENT), IVTH CIRCLE, THRISSUR. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.11009 OF 2010 ......................................................................... Dated this the 6th April , 2010 J U D G M E N T The basic issue involved in the Writ Petition is whether the petitioner is entitled to have exemption from the liability to pay tax by virtue of Ext.P1 SRO 1092/99. It is stated that the matter is still pending before the State Level Committee and as per Ext.P3 judgment passed by this Court in W.A.No. 1411 of 2007 dated 18.06.2007 necessary directions have already been given to the concerned authority to finalise the proceedings, despite which, it has been kept in cold storage . 2. It is also brought to the notice of this Court that because of similar exercise pursued by the respondents, the petitioner was constrained to approach this Court earlier by filing W.P.(C) No. 34831 of 2007, wherein Ext. P4 judgment was passed by this Court. It is stated that there is absolutely no rhyme or reason with regard to the inordinate delay in finalising the proceedings as to the liability of the petitioner . 3. Heard the learned Government Pleader as well, who submits that the State Level Committee, (to consider the eligibility of persons like the petitioner to have exemption under Ext.P1) is scheduled to be W.P.(C) No.11009 OF 2010 2 held in the first week of May, 2010 and that the proceedings will be finalised accordingly. 4. In the above circumstances, taking note of the directions given by the Division Bench vide Ext. P3, the first respondent is directed to cause the matter to be finalised pursuant to Ext. P3, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of the judgment. Finalisation of Exts. P6 and P8 appeals shall be subject to the orders to be passed on finalisation of the proceedings pursuant to Ext. P3 judgment as stated above. It is made clear that till such final orders are passed, all further coercive steps shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk