IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 20225 of 2010(C) -------------------------- PETITIONER: --------------- M/S.YOGESH TRADING COMPANY KOTTACHERY, KANHANGAD, KASARAGOD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, GURUDATH PRABHU.B BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER (IB) OFFICE OF THE IAC,(INTELLIGENCE) COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. SPECIAL DEPUTY TAHSILDAR(RR), HOSDURG. BY SR.GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 20225 OF 2010 ......................................................................... Dated this the 29th June , 2010 J U D G M E N T Challenging Exts.P1 to P5 orders imposing penalty upon the petitioner in respect of different assessment years, the petitioner has preferred Exts.P6 to P10 appeals along with Exts.P11 to P15 petitions for stay and also accompanied by Exts.P16 to P20 petitions for early hearing. 2. The learned Counsel for the petitioner submits that it is without any regard to the pendency of the above proceedings, coercive steps are being pursued against the petitioner which compelled the petitioner to approach this Court. 3. Heard the learned Government Pleader as well, who submits with reference to the materials on record that, the petitioner had challenged the impugned orders earlier and the proceedings were taken even upto the Apex Court and it is pursuant to the direction given by the Apex Court that the W.P.(C) No. 20225 OF 2010 2 present appeals have been preferred before the seconsd respondent . The learned Counsel for the petitioner submits that in the first round of litigation, when the appeals were pending before the concerned authority, the petitioner was made to satisfy a portion of the liabiliy and accordingly, the petitioner has remitted a sum of Rs.25 lakhs which however was refunded to the petitioner, as stated by the learned Government Pleader, on furnishing Bank Guarantee by the petitioner. The learned Counsel further submits that the bank guarantee offered by the petitioner was subsequently encashed and the Revenue has realised a sum of Rs. 25 lakhs . The learned Counsel for the petitioner seeks for disposal of the appeal on merits particularly in view of the fact that the issue pertains to various assessement years from 1998-99 to 2002-03. 4. Considering the facts and circumstance, this Court finds it fit and proper to direct the concerned authority to consider and pass appropriae orders on the appeals. Accordinmgly, the secnd respondent is directed to consider and pass final orders on Exts.P6 to P10 appeals as expeditiously as possible, at any rate W.P.(C) No. 20225 OF 2010 3 within two monhs from the date of receipt of a copy of the judgment. Till such orders are passed on the appeals, the coercive steps pursuant to Ext.P1 to P5 shall be kept in abeyance, on conditiion that the petitioner deposits a sum of Rs. Ten lakhs within ten days and furnishes security for the balance amount. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk