IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST JANUARY 2011 / 1ST MAGHA 1932 WP(C).No. 1952 of 2011(T) -------------------------------------- PETITIONER(S): ------------------------ MS.PRIME AGENCIES, AYSHA COMPLEX, KARIPODY ROAD, KASARGODE, REP.BY SRI.NOUSHAD. A., MANAGING PARTNER. BY ADV. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER-I, KASARGODE-671 121. 2. DEPUTY COMMISSIONER [APPEALS], KOZHIKODE-673 006. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARGODE-671 121. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.1952 of 2011 ------------------------------------------- Dated this the 21st day of January, 2011 J U D G M E N T ---------------------- With respect to the years 2008-09 and 2009-10, assessments were completed against the petitioner as per Ext.P1 & P2 orders. The petitioner had filed statutory appeals against Ext.P1 & P2 before the 2nd respondent, as per Ext.P3 & P5. Stay petitions as per Ext.P4 & P6 were also filed along with the appeals. It is stated that the 2nd respondent has not yet considered and disposed of either the appeals or the stay applications. Grievance of the petitioner is that, recovery steps are now being proceeded against for realising the amounts of tax in dispute, on issuing revenue recovery notice as per Ext.P7 & P8, without considering pendency of the appeals. Hence the petitioner seeks direction to keep in abeyance the recovery steps till the disposal of the appeals. 2. It is submitted that the only dispute in the appeals pertains to rate of tax applicable for the products, “Ujala Supreme” and “Ujala Stiff & Shine” dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the W.P.(C).1952/11 -2- manufacturer as well as other dealers, awaiting decision on the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay in many other cases against the recovery of the tax amounts in dispute, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts. Hence I am of the opinion that a similar relief can be granted in this case also. 3. In the result the 2nd respondent is directed to consider and dispose of Ext.P3 & P5 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. 4. Realisation of amounts covered under Ext.P1 & P2, which is now sought to be recovered through Ext.P7 & P8 notices, shall be kept in abeyance on condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb