IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD SEPTEMBER 2010 / 12TH BHADRA 1932 WP(C).No. 27277 of 2010(H) -------------------------- PETITIONER(S): --------------- MS. KRISHNA TRADERS CHOVVALURPADY, KANDANASSERY THRISSUR REP. BY MANAGING PARTNER K.B. LALITHA BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER KUNNAMKULAM 680 503 2. DEPUTY COMMISSIONER (APPEALS) ERNAKULAM 682 015 3. INSPG. ASST. COMMISSIONER COM. TAXES, THRISSUR 680 125. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------------ WP(C) NO. 27277 OF 2010 -------------------------------------------- Dated this the 3rd day of September, 2010 JUDGMENT Against Ext.P1 assessment pertaining to the year 2009-'10, the petitioner had preferred Ext.P2 statutory appeal before the second respondent. A stay petition was also filed along with the appeal, as evident from Ext.P3. Grievance of the petitioner is that without considering pendency of appeal, revenue recovery steps for realising the amounts covered under Ext.1 is now being pursued. 2. It is pointed out that main dispute in the appeal pertains to rate of tax applicable with respect to the products dealt with by the petitioner, namely 'Ujala Supreme' and 'Ujala Stiff'. It is also mentioned that various other appeals raising the very same issue, filed by the manufacturer of the product as well as other dealers, are pending disposal. Further the issue is also pending before the Hon'ble Supreme Court, awaiting final decision. This Court had issued directions in other similar cases to the appellate authorities, for early disposal of the matter and to keep in abeyance realisation of the amounts in dispute on condition of payment of 1/3rd of the demand and on furnishing security for the balance. I am of the opinion that similar relief can be granted in this case also. 2 WP(C) No. 27277/2010 3. In the result, the Writ Petition is disposed of directing the first respondent to consider and dispose of Ext.P2 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Recovery of amounts covered under Ext.P1 assessment shall be kept in abeyance till the disposal of the appeal, on condition of the petitioner making payment of 1/3rd of the amount of tax in dispute and furnishes security for the balance amount, within three weeks from today. C.K. ABDUL REHIM JUDGE dnc