IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 35489 of 2009(E) --------------------------------------- PETITIONER(S): --------------------- LAN MARK SHOPS INDIA (P) LTD., D/31/670 PARAVTHY NILAYAM, OPP.WELCARE HOSPITAL VYTTILA, ERNAKULAM, REPRESENTED BY JERRY MATHEW, MANAGING DIRECTOR. BY ADV. MR.VIJAYAN. K.U. MR.K.N.SREEKUMARAN RESPONDENT(S): ------------------------ 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE- II, COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THEVARA, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001. R1 TO R4 BY GOVERNMENT PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35489 OF 2009 ------------------------------ Dated this the 9th day of December, 2009 J U D G M E N T ---------------------- 1. Aggrieved by Ext.P1 and P2 orders of assessment the petitioner had preferred Ext.P3 and P4 appeals before the 2nd respondent. Along with the appeals the petitioner had also filed stay petitions as well as petitions seeking early hearing of the appeals. It is contended by the petitioner that the assessments are made totally in violation of the settled legal position enumerated in Priya Agencies v. State of Kerala ((2008) 16 KTR 287 (Ker.). However, since the appeals and the accompanying applications are pending consideration and disposal before the statutory appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly the 2nd respondent is directed to consider and pass orders on Ext.P3(b) and Ext.P4(b) stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this Judgment. 3. Needless to say that the appellate authority shall take W.P.(C).35489/09-E 2 note of the legal contentions raised by the petitioner against the assessments, based on the decision of this court cited above. 4. The respondents are directed to keep in abeyance steps for recovery of amounts covered under Ext.P1 and Ext.P2, which is now initiated pursuant to Ext.P5 and P6 notices, till orders are passed by the 2nd respondent as directed above. 5. The 2nd respondent is also directed to take steps for early disposal of the appeals, thereafter. C.K.ABDUL REHIM, JUDGE. okb